Perfect Permit Ltd T/as Lofthouse Hill Golf Club v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2015] UKFTT 171 (TC)

FTT-Tax
Perfect Permit Ltd T/as Lofthouse Hill Golf Club v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)
[2015] UKFTT 171 (TC)
Notes: PAYE – late submission of Employer’s Annual Returns for 2008-2009 and 2009-2010. Whether reasonable excuse for late submission of returns – No in respect of 2008-2009 return, Yes in respect of 2009-2010 return.