National Insurance Contributions : Other – Class 1A – failure to make return on form P11D(b) on time – penalty of pounds 1,200 imposed – application to make a late appeal to HMRC – permission granted – evidence from accountant that P11D(b) filed on time – no evidence that determination made by authorised officer of HMRC – appeal upheld.
Citations:
[2018] UKFTT 41 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 04 April 2022; Ref: scu.604376