Swift Fire and Security (Southern) Ltd v Revenue and Customs: FTTTx 6 Jan 2014

FTTTx Penalties – late submission of PAYE and National Insurance Contributions – were the payments submitted in such time to have reached HMRC by the due date – no – did the Appellant have a reasonable excuse – no – appeal dismissed

[2014] UKFTT 58 (TC)

Taxes Management

Updated: 30 November 2021; Ref: scu.521751