Talkative Ltd v Revenue and Customs (Employment Related Securities – Section 421JC of Income Tax): FTTTx 31 May 2019

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 24 October 2022; Ref: scu.638516