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
[2012] UKFTT 572 (TC)
Bailii
England and Wales
Updated: 22 October 2021; Ref: scu.466076 br>