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
Citations:
[2013] UKFTT 76 (TC)
Links:
Income Tax
Updated: 14 November 2022; Ref: scu.472285