[2010] UKFTT 311 (TC)

Barbara Mosedale (Tribunal Judge) (Chairman), William Silsby (Tribunal Member)

Decision released 6 July 2010

Direct tax – late filing penalty-penalty notice shown as issued by retired R & C Commrs officer – whether penalty properly determined

  A penalty imposed on a taxpayer for failure to make a P35 annual employer return had been improperly issued since the penalty notice was shown as issued by an HMRC officer who had retired by the time the penalty was stated to have been imposed.

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