GM Flooring Contracts Ltd v Revenue and Customs: FTTTx 6 Dec 2013

FTTTx PAYE – late payment of monthly PAYE – whether payments made late – Yes. Whether appellant had reasonable excuse for the failure – No. Whether Special reduction should apply – No.

Citations:

[2013] UKFTT 734 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 May 2022; Ref: scu.519624