FTTTx Penalty for late filing of CIS return – Appellant was unable to file return on time as proprietors abroad and unable to file online – return filed by post nine days late because of ‘postal problems abroad’ – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 787 (TC)
Bailii
Income Tax
Updated: 20 December 2021; Ref: scu.535983