FTTTx Penalties for late payment of PAYE – reasonable excuse -penalties unfair by reference to size of business and amount of tax due-notification of penalties from HMRC inadequate – held – no reasonable excuse – penalties not unfair or disproportionate – HMRC notification procedure matter of administrative law outside Tribunal’s remit – appeal dismissed.
Citations:
[2013] UKFTT 750 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 26 May 2022; Ref: scu.519620