Durnbrae Limited v Commissioners for Her Majesty's Revenue and Customs
Tax LawFirst-tier Tribunal (Tax)28 Apr 2011[2011] UKFTT 280 (TC)Added 6 Aug 2026
Durnbrae Limited appealed against an employer's penalty of £500 imposed for the late online submission of its P35 return for 2009/2010. The filing date was 19 May 2010, but the return was not submitted online until 6 October…