McTear Contracts Ltd v Revenue and Customs: FTTTx 22 Aug 2012 FTTTx Income Tax; PAYE; Penalty for late payment; reasonable excuse; proportionality; Finance Act 2009, Schedule 56, para 16; Appeal dismissed Citations: [2012] UKFTT 535 (TC) Links: Bailii Income Tax Updated: 09 November 2022; Ref: scu.466115