Decision Number: | TC 04365 |
Appellant: | Perfect Permit Limited T/as Lofthouse Hill Golf Club |
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 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. |