Ross (T/A Hilltop Boarding Kennels) v Revenue and Customs: FTTTx 12 Dec 2011

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.
[2011] UKFTT 815 (TC)
England and Wales

Updated: 19 March 2021; Ref: scu.450943