Sunset Travel Ltd v Revenue and Customs: FTTTx 24 Jul 2012

Penalty – late payment of PAYE and NICs (FA 2009 Sch 56) – Whether HMRC system for administering the penalties unfair – No – Whether penalty disproportionate – No – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed

Citations:

[2012] UKFTT 471 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 22 November 2022; Ref: scu.466062