FTTTx Penalty – late payment of PAYE and NICs – FA 2009 Schedule 56 – whether a reasonable excuse for late payment – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – application to bring a late appeal – appeal dismissed
[2015] UKFTT 361 (TC)
Bailii
Finance Act 2009 Sch56
England and Wales
Corporation Tax
Updated: 03 January 2022; Ref: scu.550634
