FTTTx Penalty – late payment of PAYE and NICs – FA 2009 Schedule 56 – whether lack of specific warning of penalties a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – whether a reasonable excuse for late payment – no – Appeal dismissed
[2013] UKFTT 703 (TC)
Bailii
England and Wales
Taxes Management
Updated: 28 November 2021; Ref: scu.519605
