FTTTx Penalty – late payment of PAYE and NICs (FA 2009 Sch 56) – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed.
Citations:
[2012] UKFTT 101 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 22 May 2022; Ref: scu.451980
