FTTTx Paye – late lodging of employer’s annual return – difficulties with hmrc software – email from hmrc confirming successful submission but actually treated as test submission – email confusing – appellants unaware return not successfully filed – whether reasonable excuse – yes – appeal allowed
[2014] UKFTT 118 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.521756