FTTTx PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty should be waived – Decision of Upper Tribunal in Hok Ltd applies. Whether marriage breakdown, financial hardship and possible computer software failure constitute a reasonable excuse for late submission of return – No.
[2013] UKFTT 667 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 November 2021; Ref: scu.518591