Nap Anglia Ltd v The Commissioners Revenue and Customs: FTTTx 5 Mar 2013

FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – appellant had a genuine belief that following an unexpected financial loss it had an arrangement with HMRC that it could pay its PAYE as and when it received its VAT repayments – appeal allowed

Citations:

[2013] UKFTT 163 (TC)

Links:

Bailii

Statutes:

Finance Act 2009 56

Income Tax

Updated: 14 November 2022; Ref: scu.472417