[2014] UKFTT 113 (TC)

Judge Geraint Jones Q. C., Mr Duncan McBride.

Decision released 23 January 2014.

PAYE & NI. End of year filing. Reasonable excuse. Honest belief as reasonable excuse. R v Unah [2011] EWCA Crim 1837; [2012] 1 WLR 545 followed. Chichester [2012] TC 02081. David Wake-Walker Ltd [2013] TC 03097 followed. Coales [2012] TC 02154 not followed. Burden of proof.

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