FTTTX Appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – whether the terminal illness of a director who was the sole signatory of the cheques for much of the relevant time and her ultimate death and previous serious eye infection which threatened her sight was a reasonable excuse for the late payment of the PAYE – yes for the first six months of the year- thereafter the appellant ought to have made alternative arrangements- appeal allowed in part
Citations:
[2012] UKFTT 685 (TC)
Links:
Statutes:
Taxes Management
Updated: 09 November 2022; Ref: scu.466249