PENALTY – late submission of Employer’s Annual Return – whether a reasonable excuse has been shown for the late submission – on the evidence the employer tried unsuccessfully to submit a return on-line before the due date but was unaware that the attempt had been unsuccessful – the Tribunal accepted this as a reasonable excuse – appeal allowed
[2012] UKFTT 78 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.450832