FTTTx TYPE OF TAX – 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 -Yes for part of the period .
[2013] UKFTT 600 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.517739