FTTTx Income tax – employer’s annual return for 2009-10 – penalty for delayed submission – no attempt made to submit the return until penalty notice received in September 2010 – return then delivered promptly – simple oversight – andpound;500 penalty imposed, of which appellant paid andpound;100 without dispute – no reasonable excuse – whether penalty disproportionate – on the evidence supplied, no – penalty clearly harsh, but not ‘plainly unfair’ – whether appeal should be allowed on basis of principle set out in HOK Limited v HMRC – held no – appeal dismissed – directions given to enable any appeal to wait on the outcome of the appeal to the Upper Tribunal in HOK Limited v HMRC
Citations:
[2012] UKFTT 186 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 26 March 2022; Ref: scu.462595