Algarve Granite Ltd v Revenue and Customs: FTTTx 20 Jul 2012

FTTTx INCOME TAX – penalties – late payment of PAYE – penalties under Schedule 56 Finance Act 2009 – taxpayer unaware of new penalty regime – whether reasonable excuse – whether decision flawed because of failure to consider special circumstances – whether special circumstances – appeal dismissed

Citations:

[2012] UKFTT 463 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466022