PAYE and NI. End of year filing. Reasonable excuse. Honest belief as reasonable excuse. R v Unah [2011] EWCA Crim 1837; [2012] 1 WLR 545 followed. Chichester v Commissioners of Revenue and Customs [2012] UKFTT 397 followed. David Wake Walker v HMRC [2012] UKFTT 717 followed. Coales v Revenue and Customs Commissioners [2012] UKFTT 47 not followed. Burden of proof.
Citations:
[2014] UKFTT 113 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 22 May 2022; Ref: scu.521697