FTTTx Income tax – penalty for late payment – reasonable excuse – reliance on statements from HMRC that no penalties charged – disproportionality of penalty – held – no reasonable excuse for late payment – HMRC notification and systems for recording penalties matters of administrative law outside the remit of the Tribunal – HOK Ltd relied on – penalty not disproportionate in terms of the Human Rights Act – appeal dismissed.
Rachel Short TJ
[2014] UKFTT 139 (TC)
Bailii
England and Wales
Updated: 12 October 2021; Ref: scu.521760 br>