Hair to Dye for Darling Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2015] UKFTT 167 (TC)
Notes: PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced - Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return - No.