Penalties for late filing of P35 for three consecutive years- whether returns for first two years were delivered to HMRC – Interpretation Act 1978 – appeal for those two years allowed and penalties set aside – whether penalty of pounds 400 for not filing the 2009-10 return online was unfair and/or disproportionate – no – appeal dismissed and penalty confirmed.
Citations:
[2011] UKFTT 815 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 28 September 2022; Ref: scu.450943
