FTTTx TYPE OF TAX – PAYE – late payment of monthly PAYE – whether payments made late – Yes. Whether scale of penalty is reasonable, and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse, yes for one payment, whether Special reduction should apply – No. Appeal allowed in part
[2013] UKFTT 622 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.517743