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