Hooton (T/A Kds Refrigeration Ltd) v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 8 Nov 2019

Income tax – penalties for late payment of PAYE and NIC due under Accelerated Payment Notices (APN’s) – appellant maintained that the Company had not received the Notices – previous APN’s had been received and actioned – postal address to which Notices sent was partly incorrect – whether notices had been received – no – reasonable excuse – yes – appeal allowed

Citations:

[2019] UKFTT 685 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 November 2022; Ref: scu.646888