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:
Statutes:
Taxes Management Act 1970 114(1)
Jurisdiction:
England and Wales
Taxes Management
Updated: 14 June 2022; Ref: scu.635229