This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Employment Tax guidance note Produced by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Suspended penalties for inaccuracies in returns
  • Background
  • Can the penalty be suspended?
  • Notice of suspension
  • Conditions of suspension
  • SMART conditions
  • Failure to fulfil conditions
  • Appeals in relation to suspensions
  • Case law
  • David Testa
  • More...
This content is no longer in use on TolleyGuidance

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