Penalty – Income Tax – Late payment penalty – Accelerated Payment – allocation of repayment credit against earlier payment notice agreed to by taxpayer – whether allocation against earlier notice rather than payment notice to which penalty related was reasonable excuse – no – whether special circumstances warranting penalty reduction – no – appeal dismissed
[2017] UKFTT 258 (TC)
Bailii
England and Wales
Updated: 27 September 2021; Ref: scu.581660 br>