RFL Consultants Ltd v Revenue and Customs: FTTTx 30 Jun 2011 FTTTx INCOME TAX – PENALTY FOR LATE FILING OF END OF YEAR PAYE RETURN – Whether Appellant had reasonable excuse for default – No – Appeal dismissed. Citations: [2011] UKFTT 431 (TC) Links: Bailii Income Tax Updated: 17 September 2022; Ref: scu.443138