[2014] UKFTT 0764 (TC)

Judge Alastair J Rankin

Decision released 06 August 2014

End of year form P35 – Submitted late – Partnership dissolved – First penalty notice issued after four months – No reasonable excuse.




  [1] This is an appeal by Northern Gas & Boiler Services (the Partnership) against a penalty of £500.00 for the late filing of the Employerʼs Annual Return Forms P35 and P14 for the tax year 2012/13.

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