Tax

Quality Asset Management Ltd v Revenue & Customs

[2014] UKFTT TC TC03653First-tier Tribunal (Tax)2014

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Section 98A (2) and (3) Taxes Management Act 1970 � penalties for late employer�s end of year P35 return � Appellant assumed a �test� submission was a live submission � whether reasonable excuse � no � appeal dismissed

�� QUALITY ASSET MANAGEMENT LTD�� Appellant

�� TRIBUNAL:� JUDGE �MICHAEL S CONNELL��

��

The Tribunal determined the appeal on 15 April 2014 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 (default paper cases) having first read the notice of appeal dated 11 January 2014 and HMRC�s Statement of Case submitted on 6 February 2014, the Appellant submitting no Reply.��

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Tax

Quality Asset Management Ltd v Revenue & Customs

[2014] UKFTT TC TC03653First-tier Tribunal (Tax)2014

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