PAYE. Penalty under Schedule 56 Finance Act 2009 for late payment. The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682). Whether appellant can choose to allocate to previous tax year the liability arising under regulations 68 and 69.
Held: No. Whether penalty should be cancelled for unfairness because HMRC did not notify penalties until after end of tax year.
Held: No, following Hok Limited [2012] UKUT 363 (TCC). Whether penalty should be cancelled for disproportionality or for being unduly onerous.
Held: No, following Hok Limited [2012] UKUT 363 (TCC). No reduction for special circumstances. No reasonable excuse on the facts.
[2015] UKFTT 279 (TC)
Bailii
Finance Act 2009 56
England and Wales
Updated: 12 October 2021; Ref: scu.549547
