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McGee Group Ltd v Revenue and Customs: FTTTx 20 Jul 2012

Default Surcharge – payment made one day late – standing instruction to bank for payment on 25th day in each month – 25th fell on a Friday in relevant month – no reasonable excuse – penalty not disproportionate in sense of ‘plainly unfair’ – appeal dismissed

[2012] UKFTT 460 (TC)
Bailii
England and Wales

Taxes Management

Updated: 15 November 2021; Ref: scu.466044

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