Tarrant Howl Ltd v Revenue and Customs: FTTTx 31 Oct 2018

Income Tax/Corporation Tax : Other – employment intermediaries returns – penalties for failure to file nil returns for two periods after filing of first return with information – whether officer of HMRC made penalty determinations – whether ignorance of requirement to file nil returns reasonable excuse – whether reliance on third party reasonable excuse – appeal allowed

Citations:

[2018] UKFTT 640 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 October 2022; Ref: scu.632370