FTTTx PAYE late payment penalty – Sch 56 FA 2009 – did a delay in repayment of VAT amount to reasonable excuse for late payment of PAYE – no – was penalty disproportionate or unfair – no- appeal dismissed
[2014] UKFTT 647 (TC)
Bailii
VAT
Updated: 17 December 2021; Ref: scu.534286