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.

Citations:

[2013] UKFTT 540 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 07 June 2022; Ref: scu.516882