FTTTx Penalty – late payment of PAYE and NICs payments – FA 2009, Sch 56 – Whether a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – proportionality – appeal dismissed
Citations:
[2012] UKFTT 595 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 09 November 2022; Ref: scu.466187
