The Knoll Care Home Ltd v Revenue and Customs: FTTTx 4 Aug 2014

FTTTx INCOME TAX – Penalties – late payment of PAYE and NICs – Schedule 56 Finance Act 2009 – whether reasonable excuse due to insufficiency of funds – no – whether reasonable excuse due to failure to warn – no – whether penalty unfair – no – whether penalty disproportionate – no.

[2014] UKFTT 756 (TC)
Bailii

Income Tax

Updated: 20 December 2021; Ref: scu.535811