RJ Herbert Engineering Ltd v Revenue and Customs: FTTTx 11 Dec 2013

FTTTX INCOME TAX – PAYE – penalties under Schedule 56, Finance Act 2009 – whether no liability for such penalties because – (1) the relevant late payments of PAYE were made during the currency of an agreement for deferred payment (para. 10, Sch 56, FA 2009) – found on the facts that 4 out of 6 of them were – or (2) because there should be a reduction to take account of special circumstances (para. 9 Sch 56 FA 2009) – held that the Tribunal would make no such reduction in relation to the remaining 2 penalties – or (3) because there was a reasonable excuse for the failure to make the relevant payments of PAYE on time (para 16 Sch 56 FA 2009) – found on the facts in relation to the remaining 2 penalties that no such reasonable excuse had been established – appeal allowed in part

Citations:

[2013] UKFTT 753 (TC)

Links:

Bailii

Statutes:

Finance Act 2009

Jurisdiction:

England and Wales

Income Tax

Updated: 16 May 2022; Ref: scu.519643