FTTTx INCOME TAX – penalty for late payment of in-month PAYE – whether HMRC had advised of the risk of penalties – whether the case was ‘criminal’ under the European Convention on Human Rights – whether the company had a reasonable excuse – the scope of HMRC’s discretion to consider special circumstances – whether it must be exercised before the tribunal hearing – Agar, Algarve Granite and Morgan and Donaldson considered – whether penalties of andpound;74,418.09 disproportionate – whether FA 2013 amendment to penalty provisions means original regime was disproportionate – Bank Mellat v HM Treasury and Total Technology considered and applied – appeal dismissed.
[2015] UKFTT 95 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 December 2021; Ref: scu.544567