FTTTx INCOME TAX – Penalty for late payment of in-month PAYE – whether Time to Pay agreements were in place – whether the company reasonably believed that such agreements had been concluded – whether the company’s cashflow difficulties were a reasonable excuse – whether the penalty was disproportionate generally – whether the penalty was disproportionate taking into account the possibility that it could have been reduced by a different allocation of the payments – whether the Tribunal had jurisdiction to consider whether the penalty was unfair – appeal dismissed and penalty confirmed.
Judges:
Anne Redston
Citations:
[2013] UKFTT 129 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 November 2022; Ref: scu.472331
