FTTTx Penalty – late payment of PAYE and NICs (FA 2009 Sch 56) – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed
[2014] UKFTT 152 (TC)
Bailii
Finance Act 2009 Sch 56
England and Wales
Taxes Management, Income Tax
Updated: 30 November 2021; Ref: scu.521798
