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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Hair to Dye for Darling Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2015] UKFTT 167 (TC) (23 April 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04361.html
Cite as: [2015] UKFTT 167 (TC)

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Decision Number: TC 04361
Appellant: Hair to Dye for Darling Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Peter SHEPPARD
Date Of Decision: 23/04/2015
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
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.
PDF Copy:                                 [2015] UKFTT 167 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04361.html