Beadle v Revenue and Customs: UTTC 1 Apr 2019

Partner Payment Notices – penalty for late payment – jurisdiction of FTT on appeal against penalty notice to entertain challenge to PPN – whether reasonable excuse – whether special circumstances – whether penalty notices invalid due to incorrect statement of date on which PPN due or due to failure to identify issuing officer – applicability of section 114(1) Taxes Management Act 1970.

Citations:

[2019] UKUT 101 (TCC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 114(1)

Jurisdiction:

England and Wales

Taxes Management

Updated: 14 June 2022; Ref: scu.635229