Shearer Candles Ltd v Revenue and Customs: FTTTx 19 Nov 2012

Penalties – PAYE payments made late – whether ‘reasonable excuse’ or ‘special circumstances’ – No – Finance Act 2009, Schedule 56 – Appeal refused

Citations:

[2012] UKFTT 710 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 28 January 2022; Ref: scu.466647