Essk Design Consultants Limited v Revenue and Customs (Procedure : Other): FTTTx 12 Sep 2019

INCOME TAX – failure to file PAYE real time information forms on time – penalties for late filing – properly imposed – no reasonable excuse – no special circumstances – penalties proportionate – appeal dismissed

Citations:

[2019] UKFTT 574 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.643995