Bilaman Management Services Llp v Revenue and Customs: FTTTx 19 Mar 2014

INCOME TAX – PAYE – penalty for late payment – Schedule 56 FA 2009 – illness of directors – allocation of payments – HMRC guidance in Debt Management and Banking Manual DMBM210105 that exceptionally HMRC should suggest different allocation of payment to taxpayer where in taxpayer’s best interests considered – no reasonable excuse – no special circumstances – appeal dismissed

Citations:

[2014] UKFTT 270 (TC)

Links:

Bailii

Income Tax

Updated: 13 June 2022; Ref: scu.525248