FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – insufficiency of funds – illness of administrator- appeal allowed in part- appellant had acted as a careful and competent businessman in the face of severe and unexpected financial difficulties and HMRC officer who visited monthly to collect PAYE failed to mention accruing penalty
Judges:
Sandy Radford
Citations:
[2013] UKFTT 139 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 November 2022; Ref: scu.472330