Section 98A(2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year Return – Appellant says had difficulty obtaining on-line activation PIN from HMRC – whether reasonable excuse shown for period of default – whether affected by delay in penalties imposed by HMRC – no
Citations:
[2012] UKFTT 393 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 03 November 2022; Ref: scu.462820