Thomson v Revenue and Customs: FTTTx 10 Dec 2013

FTTTX INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse -proportionality – appeal dismissed

[2013] UKFTT 746 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 November 2021; Ref: scu.519644