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:
Jurisdiction:
England and Wales
Taxes Management
Updated: 30 January 2022; Ref: scu.466218
