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

References: [2014] UKFTT 477 (TC)
Links: Bailii
UTTC 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