PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009- directors’ daughter diagnosed with terminal brain tumour in March 2010 and died in October – reasonable excuse for months 1-7 – unreliability of payments by clients not a reasonable excuse – penalty confirmed for other months
Citations:
[2012] UKFTT 678 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 09 November 2022; Ref: scu.466208
