Country Foods (Swanage) Ltd v Revenue and Customs (Income Tax – Penalties for Late Filing): FTTTx 12 Jul 2019

INCOME TAX – penalties for late filing of PAYE returns – Schedule 55 Finance Act 2009 – whether to give permission for late appeal to HMRC against five of the penalties – no – whether special circumstances or reasonable excuse for failure in respect of which remaining penalty was imposed – no – appeal dismissed

Citations:

[2019] UKFTT 457 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 24 October 2022; Ref: scu.641266