Blockfoil Ltd v Revenue and Customs: FTTTx 10 Jan 2013

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:

Bailii

Income Tax

Updated: 14 November 2022; Ref: scu.472285