Legal Reports and Services Ltd v Revenue and Customs: FTTTx 21 Feb 2013

FTTTx Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether lack of specific warning 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 unfair – no appeal dismissed

Citations:

[2013] UKFTT 224 (TC)

Links:

Bailii

Taxes Management

Updated: 05 December 2022; Ref: scu.491845