Elite Elevators Ltd v Revenue and Customs: FTTTx 19 Dec 2013

FTTTx Penalty – seven late payments of PAYE and NICs – FA 2009 Schedule 56 – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – whether a reasonable excuse for late payment – yes for two defaults – Appeal allowed in part

Citations:

[2014] UKFTT 25 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.519558