P and B Kennedy Holdings Ltd v Revenue and Customs: FTTTx 10 Jan 2013

INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate and unfair – no appeal dismissed
[2013] UKFTT 62 (TC)
Bailii
Finance Act 2009

Updated: 01 May 2021; Ref: scu.472306