RA and JC Atkinson Ltd (T/A Minster Cleaning Services) v Revenue and Customs: FTTTx 17 Feb 2012

FTTTx Penalties for late payment of PAYE and NIC – Schedule 56 Finance Act 2009 – eleven late payments – penalties levied at 4% where more than ten late payment failures -Appellant unaware of progressive nature of penalty regime and disputed number of late payments.

Citations:

[2012] UKFTT 140 (TC)

Links:

Bailii

Taxes Management

Updated: 05 October 2022; Ref: scu.451985