FTTTx Penalty – late payment of PAYE and NICs – FA 2009 Schedule 56 – whether a reasonable excuse for late payment – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – application to bring a late appeal – appeal dismissed [2015] UKFTT 361 (TC) Bailii … Continue reading Luddington Golf Club Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 22 Jul 2015