Clarity Copiers (Western) Ltd v Revenue and Customs: FTTTx 11 Dec 2013

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:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 26 May 2022; Ref: scu.519620