FTTTx 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 any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – appeal dismissed
[2014] UKFTT 898 (TC)
Bailii
England and Wales
Taxes Management
Updated: 21 December 2021; Ref: scu.536754