Appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – appellant paying using wrong reference – concerned when informed by HMRC payments not received – held back payments – five different HMRC offices involved – appeal allowed for months 5, 6, and 7 – dismissed for all other months
Citations:
[2012] UKFTT 755 (TC)
Links:
Income Tax
Updated: 17 November 2022; Ref: scu.472760