FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – no – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no appeal dismissed
Judges:
Michael S Connell
Citations:
[2013] UKFTT 57 (TC)
Links:
Statutes:
Income Tax
Updated: 14 November 2022; Ref: scu.472282
