FTTTx Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether an insufficiency of funds was a reasonable excuse for late payment – no – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no appeal dismissed
Citations:
[2013] UKFTT 223 (TC)
Links:
Taxes Management
Updated: 05 December 2022; Ref: scu.491848
