FTTTX INCOME TAX – Penalties for late payment of PAYE – whether reasonable excuse – no – whether penalty proportionate – yes – applicable penalty rate reduced to 3% and penalty reduced from andpound;22,106.56 to andpound;14,741.10 as number of defaults less than ten – Appeal allowed in part.
Citations:
[2012] UKFTT 689 (TC)
Links:
Income Tax
Updated: 09 November 2022; Ref: scu.466253