FTTTx INCOME TAX – Penalty for late payment of PAYE – whether cashflow difficulties constituted a reasonable excuse – whether the company had a time to pay arrangement – whether the company’s belief that informing HMRC of their payment plans was sufficient to provide a reasonable excuse – whether there were special circumstances – whether the penalty was disproportionate – appeal dismissed and penalty confirmed
Judges:
Anne Redston TJ
Citations:
[2013] UKFTT 128 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 November 2022; Ref: scu.472328