Vasco Properties Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 6 Nov 2018

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – PAYE and Class 1 NICs – Penalties for late returns by employer of payments of earnings to employees in ‘real time’ – whether returns for dates in two tax months delivered late: held no, HMRC failed to prove returns were late – appeals allowed.

Citations:

[2018] UKFTT 653 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 07 December 2022; Ref: scu.632419