ESG Security Ltd v Revenue and Customs: FTTTx 20 May 2011

PAYE – surcharge for late payment – scope of Regulation 204(5) appeals – whether reasonable excuse applicable – no – whether disproportionate – no – appeal dismissed

Citations:

[2011] UKFTT 336 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.443037