[2014] UKFTT B1 (TC)

Judge Ian W. Huddleston

Decision released 2 April 2014

PAYE – Failure to PAYE Returns and PAYE as due – Penalties raised under FA 2009, Sch. 56 – Reasonable excuse – Appeal dismissed.


  Mrs Gloria Orimoloye, Officer, appeared on behalf of HMRC

  Mr John Kinder, Chairman, appeared on behalf of the Appellant



  [1] This Appeal is against default surcharges levied under Schedule 56 of the Finance Act 2009 for the late filing of PAYE returns and payments of PAYE in the tax year ending 5 April 2012. The total penalty is £2,059.91.

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