PJ Martineli Ltd v Revenue and Customs: FTTTx 12 Dec 2013 dls 3 years ago FTTTx PAYE – late payment penalty – whether reasonable excuse where bank overdraft facility not offered – no – appeal dismissed Citations: [2013] UKFTT 756 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 May 2022; Ref: scu.519639
