Valley Centre v Revenue and Customs: FTTTx 20 Jan 2014

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)
England and Wales

Income Tax

Updated: 30 November 2021; Ref: scu.521756