PAYE – Penalties under Schedule 56 Finance Act 2009 – whether ‘special circumstances’ reduction under para 9 or potential reasonable excuse under para 16 Schedule 56 must be considered by HMRC before assessing penalty – no – whether the penalty was disproportionate – no – whether penalty should be struck down due to perceived ‘unfairness’ in its administration – held, no unfairness was involved – amount of penalty calculated by wrongly including default from following tax year – penalty confirmed, subject to reduction to take that default out of account
Citations:
[2011] UKFTT 773 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 04 October 2022; Ref: scu.450881
