Section 98A(2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 return filed late – company had ceased trading – post-cessation filing delegated to agent – whether reasonable excuse – no – appeal dismissed
Citations:
[2014] UKFTT 238 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 11 June 2022; Ref: scu.525238
