Telematique Ltd v Revenue and Customs: FTTTx 21 May 2014

NATIONAL INSURANCE CONTRIBUTIONS – employee benefits – Penalty for late filing of Employer’s annual Return – whether return due – yes – whether there was a reasonable excuse for late return – no – whether penalty disproportionate – no

Citations:

[2014] UKFTT 502 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 04 October 2022; Ref: scu.526887