David Wake-Walker Ltd v Revenue and Customs: FTTTx 28 Nov 2013

FTTTx PAYE and NI. End of year filing. Reasonable excuse. Honest belief as reasonable xcuse. R v Unah [2011] EWCA Crim 1837; [2012] 1 WLR 545 followed. Chichester v Commissioners of Revenue and Customs [2012] UKFTT 397 followed. Coales v Revenue and Customs Commissioners [2012] UKFTT 47 not followed.
Burden of proof.

Citations:

[2013] UKFTT 717 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 16 May 2022; Ref: scu.519599