INCOME TAX – penalty for non-payment of accelerated payment notice – is tax demanded under a Regulation 80 PAYE determination ‘disputed tax’ within APN provisions – yes – did taxpayer have a reasonable excuse for non-payment of penalty – no – circumstances in which belief that APN was procedurally invalid could constitute reasonable excuse – appeal dismissed.
[2020] UKUT 175 (TCC)
Bailii
England and Wales
Updated: 22 August 2021; Ref: scu.652565 br>