EMPLOYMENT RELATED SECURITIES – Section 421JC of Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’) – fixed penalties for failure to file an ERS return on time – ignorance of requirement to file – whether taxpayer had a reasonable excuse for his default – appeal dismissed.
Citations:
[2019] UKFTT 344 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 24 October 2022; Ref: scu.638516