PAYE — Employer’s year-end return – penalties for late submission – whether submitted on time – no – whether penalties due – yes – whether penalties can be discharged on grounds of unfairness – no – whether finding that HMRC’s failure to send prompt reminders unfair – no whether penalties proportionate – yes – whether reasonable excuse for late submission – no – penalties confirmed
Citations:
[2014] UKFTT 332 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 05 October 2022; Ref: scu.525382