Simon Tubb Painter and Decorator Ltd v Revenue and Customs: FTTTx 30 Sep 2013

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

[2013] UKFTT 540 (TC)

Taxes Management

Updated: 22 November 2021; Ref: scu.516882