M and B Precision Engineering (Leicester) Ltd v Revenue and Customs: FTTTx 22 Dec 2011

PAYE late payment penalty – Sch 56 FA 2009 – Whether a reasonable excuse or other statutory defence – Whether penalty disproportionate or otherwise unfair – Appeal allowed in part

Citations:

[2011] UKFTT 853 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 October 2022; Ref: scu.450921