Ballards Removals Ltd v Revenue and Customs: FTTTx 19 Dec 2013

FTTTx Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether insufficiency of funds reasonable excuse – no – whether lack of specific warning a reasonable excuse – no – whether the penalty was disproportionate – no – whether a reasonable excuse for late payment – no -Appeal dismissed

Citations:

[2014] UKFTT 23 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.519551