FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- director’s mother who had been responsible for the payment of the PAYE for the last eleven years was diagnosed with cancer of the tongue but kept trying to keep up with her work – director initially unaware that she was unable to do so – found – that this was a reasonable excuse for months 8, 9, 10 and 11 – appeal allowed in part and penalty in respect of months 8, 9, 10 and 11 cancelled
Citations:
[2012] UKFTT 763 (TC)
Links:
Income Tax
Updated: 17 November 2022; Ref: scu.472778
