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.
Judges:
Connell TJ
Citations:
[2012] UKFTT 151 (TC)
Links:
Statutes:
Income Tax
Updated: 05 October 2022; Ref: scu.451955
