[2013] UKFTT 748 (TC)

Judge Adrian Shipwright, Caroline de Albuquerque.

Decision released 11 December 2013.

Income tax – PAYE – Penalty for late payments – Whether reasonable excuse shown? – No on the facts.



  Jennifer Carter of Simia Farra & co, Accountants appeared for the Appellant

  David Wilson of HM Revenue and Customs, appeared for the Respondents


  [1] This decision concerns an appeal by Access Solutions Scaffolding Limited (‘the Taxpayer’) against the imposition of a penalty under Schedule 56 FA 2009 for late payment of PAYE.

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