Arthurton (T/A Paul Arthurton Transport) v Revenue and Customs: FTTTx 13 Mar 2013

FTTTX INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether an insufficiency of funds on the facts was a reasonable excuse for late payment – no – comments on HMRC guidance in relation to foreseeability – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – appeal dismissed

Judges:

Brannan TJ

Citations:

[2013] UKFTT 185 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472391