Rennie Smith and Co v Revenue and Customs: FTTTx 24 Sep 2013 FTTTX INCOME TAX – penalty for late return of P35 – whether year end return was filed timeously – third party software – reasonable excuse – no – appeal dismissed [2013] UKFTT 505 (TC) Bailii Income Tax Updated: 21 November 2021; Ref: scu.516305