Bale Group Ltd v Revenue and Customs: FTTTx 22 Feb 2013

FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – insufficiency of funds – illness of administrator- appeal allowed in part- appellant had acted as a careful and competent businessman in the face of severe and unexpected financial difficulties and HMRC officer who visited monthly to collect PAYE failed to mention accruing penalty

Judges:

Sandy Radford

Citations:

[2013] UKFTT 139 (TC)

Links:

Bailii

Statutes:

Finance Act 2009

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472330