Ilkley Health Care Ltd v Revenue and Customs: FTTTx 30 Jan 2013

FTTTx PAYE- penalties under Schedule 56 Finance Act 2009 – operation of the scheme of penalties – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in penalty amount – no – whether appellant’s human rights infringed – no – appeal dismissed

Citations:

[2013] UKFTT 82 (TC)

Links:

Bailii

Statutes:

Finance Act 2009

Income Tax

Updated: 14 November 2022; Ref: scu.472299