INCOME TAX – PAYE – Schedule 56 Finance Act 2009 – penalty for late payment – held payments under time to pay agreement only excluded where due after agreement requested – Whether penalty disproportionate – No – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed
[2012] UKFTT 659 (TC)
Bailii
England and Wales
Income Tax
Updated: 25 January 2022; Ref: scu.466207