Kelcey and Hall Solicitors v Revenue and Customs: FTTTx 25 Oct 2012

PAYE -appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- although HMRC spoke to appellant on a monthly basis they failed to inform him that the penalty regime would be vigorously enforced and instead told him that they were not sure how it would work – in accordance with DMBM210105 this was a case where exceptionally the customer’s allocation was not in their best interests and PAYE staff could have suggested a different allocation – appeal allowed in respect of month 5 onwards

Citations:

[2012] UKFTT 662 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 30 January 2022; Ref: scu.466218