Stewart v Revenue and Customs: FTTTx 14 Jun 2012

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
[2012] UKFTT 393 (TC)
Bailii
England and Wales

Updated: 15 April 2021; Ref: scu.462820