Liu (T/A Wings Chinese Takeaway) v Revenue and Customs: FTTTx 15 May 2014

PAYE — Employer’s year-end return – penalty for late submission – whether submitted on time – no – whether penalty due – yes – whether penalty can be discharged on grounds of unfairness – no – whether HMRC’s maintenance prevented submission on time – no – whether penalty proportionate – yes – whether reasonable excuse for late submission – no – penalty confirmed

Citations:

[2014] UKFTT 477 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 August 2022; Ref: scu.526841