FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether payments made in time – reasonable excuse for late payment – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – appeal dismissed.
[2013] UKFTT 511 (TC)
Bailii
Income Tax
Updated: 21 November 2021; Ref: scu.516295