[2014] UKFTT 473 (TC)

Judge Joanna Lyons

Decision released 15 May 2014

Income tax – PAYE – Penalty for late submission of employerʼs annual return – Whether there was a ‘reasonable excuse’ – No – Whether penalty disproportionate – No.

  

  

DECISION

Introduction

  [1] This is an appeal against penalties of £1,200 imposed for the late filing of the Employerʼs Annual return for the tax year 2010–11. The penalties were imposed in accordance with s98A(2) and (3) Taxes Management Act 1970.

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