Sceptre Associates Ltd v Revenue and Customs: FTTTx 23 Dec 2013

FTTTx PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable, and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return – No.

Citations:

[2014] UKFTT 36 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 June 2022; Ref: scu.519574