Vella v Revenue and Customs: FTTTx 23 Apr 2014

FTTTX Income tax – Penalty under Schedule 56 Finance Act 2009 for late payment of income tax – payment delegated to member of staff – whether reasonable excuse – no – whether disproportionate – no- appeal dismissed.

[2014] UKFTT 385 (TC)
Bailii

Income Tax

Updated: 03 December 2021; Ref: scu.525393