Buteux v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 21 May 2020

Income Tax – late payment penalty – Schedule 56 FA 2009 – Whether reasonable excuse – No – whether penalty unfair and should be reduced – Yes – Appeal allowed in part.

Citations:

[2020] UKFTT 236 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 January 2022; Ref: scu.652265