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Core Technology Systems (UK) Ltd v Revenue and Customs: FTTTx 8 Oct 2012

PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether lack of specific warning was a reasonable excuse – no- appeal dismissed but penalty rate reduced in respect of one month as late payment due to technical fault at HMRC

[2012] UKFTT 629 (TC)
Bailii
England and Wales

Income Tax

Updated: 26 January 2022; Ref: scu.466199

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