CV Staff Services Ltd (T/A Minster Cleaning Services) v Revenue and Customs: FTTTx 22 Feb 2012

FTTTx Income Tax – penalties for late payment of PAYE and NIC – Schedule 56 Finance Act 2009 – twelve late payments in 2010/11 – penalties levied at 4% where more than ten late payment failures – Appellant unaware that some payments made late and some paid late by only a few days – Appellant unaware of progressive nature of penalty regime – whether reasonable excuse – no – appeal dismissed.
Connell TJ
[2012] UKFTT 151 (TC)
Bailii
Finance Act 2009 Sch 56

Updated: 24 March 2021; Ref: scu.451955