FTTTx TYPE OF TAX – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009-appellant claimed to have paid in advance to meet the liability resulting in an overpayment in the previous year – HMRC reallocated the payments as best it could and had considerably reduced the initial penalty however without further evidence of the overpayment could do no more – appeal dismissed with proviso with the agreement of HMRC that if evidence provided of overpayment penalty would be recalculated
Citations:
[2012] UKFTT 767 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 17 November 2022; Ref: scu.472744