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
Citations:
[2013] UKFTT 62 (TC)
Links:
Statutes:
Income Tax
Updated: 14 November 2022; Ref: scu.472306