Income tax -penalties for failure to file P35 end of year PAYE forms for 2010-11 and 2011-12 – first charity removed from Charity Commission website and new charitable trust established – whether penalties validly issued – held, yes in relation to three of the penalties and no decision on the fourth – whether valid application for late appeal made – held yes, in relation to 2011-12 only – whether permission should be given for a late appeal – permission refused.
[2014] UKFTT 56 (TC)
Bailii
Taxes – Other
Updated: 30 November 2021; Ref: scu.521740
