Taylor (T/As Draycott Deli) v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 15 Jan 2016

FTTTX PAYE – late submission of Employer’s Annual Return – whether the level of the penalty is reasonable – Decision of Upper Tribunal in Hok Ltd applies. Whether there was reasonable excuse for late submission of return – No.

[2016] UKFTT 28 (TC)
Bailii
England and Wales

Taxes Management

Updated: 10 January 2022; Ref: scu.559913