TAH Management Services Ltd v Revenue and Customs: FTTTx 8 Aug 2011

Penalty for late filing of P35 – failure to obtain activation code – whether reasonable excuse – no – whether return filed once activation code received – on the facts, yes – penalty reduced and appeal allowed in part

Citations:

[2011] UKFTT 537 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Mangement

Updated: 23 June 2022; Ref: scu.449523