Lothian Light Haulage Ltd v Revenue and Customs: FTTTx 4 Sep 2012

INCOME TAX – penalties for late payment of PAYE – whether reasonable excuse – whether terms of warning letters and demands unclear – whether HMRC acted unfairly – Schedule 56 Finance Act 2006. Appeal dismissed

Citations:

[2012] UKFTT 559 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 July 2022; Ref: scu.466174