FTTTx Penalty – late payment of PAYE and NICs payments – FA 2009, Sch 56 – operation of the scheme of penalties – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether appellant’s human rights infringed – no – appeal dismissed
[2011] UKFTT 709 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 January 2022; Ref: scu.449649
