Saxonbeck Ltd v Revenue and Customs: FTTTx 4 Apr 2014

PAYE — Employer’s year-end return – penalties for late submission – whether submitted on time – no – whether penalties due – yes – whether penalties can be discharged on grounds of unfairness – no – whether finding that HMRC’s failure to send prompt reminders unfair – no whether penalties proportionate – yes – whether reasonable excuse for late submission – no – penalties confirmed

Citations:

[2014] UKFTT 332 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 October 2022; Ref: scu.525382