Edit 123 (Television Facilities) Ltd v Revenue and Customs: FTTTx 24 Sep 2013

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