South Yorkshire Senior Care Services (T/A Home Instead Senior Care) v Revenue and Customs: FTTTx 10 Jan 2013

lipFTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – no – whether lack of specific warning a reasonable excuse – no- whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no appeal dismissed

Citations:

[2013] UKFTT 67 (TC)

Links:

Bailii

Income Tax

Updated: 14 November 2022; Ref: scu.472313