[2014] UKFTT 292 (TC)

Judge Peter Petherbridge

Decision released 19 March 2014

Penalty – Late payment of PAYE – Appellant’s assumption that PAYE liability coded out not reasonable excuse – Penalty confirmed – Appeal dismissed.


  The Appellant has requested full written findings and reasons, which are now provided.



  This appeal concerns a penalty for late payment of the Appellant’s 2011–2012 tax liability.

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