Banham Vehicle Services Ltd v Revenue and Customs: FTTTx 30 May 2014

FTTTx Penalty – late payment of PAYE and NICs (FA 2009 Sch 56) – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed

[2014] UKFTT 539 (TC)
Bailii

Income Tax

Updated: 05 December 2021; Ref: scu.526790