Broome Park Nursing Home v Revenue and Customs: FTTTx 8 Dec 2012

FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – appellant did not receive warning letter and always posted the PAYE on or around the 19th of the month – appeal allowed in respect of two months – dismissed in respect of all other months

Citations:

[2012] UKFTT 756 (TC)

Links:

Bailii

Statutes:

Finance Act 2009 56

Taxes Management

Updated: 17 November 2022; Ref: scu.472753