FTTTx INCOME TAX – in-month penalties for late payment of PAYE – whether appeal notified late – HMRC’s ‘view of the matter in question’ – whether HMRC had notified the company – failure to notify – effect on time limits and quantum – Agar considered – whether payments made late -reasonable excuse – special circumstances – appeal dismissed – penalty varied.
Citations:
[2014] UKFTT 667 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 18 August 2022; Ref: scu.534288
