[2013] UKFTT 750 (TC)

Judge Rachel Short, Mr D Earle.

Decision released 11 December 2013.

Penalties for late payment of PAYE – Reasonable excuse – Penalties unfair by reference to size of business and amount of tax due – Notification of penalties from HMRC inadequate – Held – No reasonable excuse – Penalties not unfair or disproportionate – HMRC notification procedure matter of administrative law outside Tribunalʼs remit – Appeal dismissed.



  Mr Bolt appeared for the Appellant

  Ms Adlam, instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the Respondents

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