[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

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.