Cornwallis Care Services Ltd v Revenue and Customs: FTTTx 27 Nov 2012

FTTTx Income tax – PAYE penalties- reasonable excuse – time to pay arrangements – no formal arrangement in place – taxpayer’s genuine belief that arrangement existed – appeal allowed in part.

Citations:

[2012] UKFTT 724 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 November 2022; Ref: scu.472737