S98((2)(a) Taxes Management Act 1970:penalty for failure to file P35 (end of year return) on time; disputed on-line filing; ‘reasonable excuse’ for failure.
Citations:
[2011] UKFTT 779 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 19 July 2022; Ref: scu.450963
