[2016] UKFTT 0743 (TC)

Judge Jonathan Richards

Decision released 4 November 2016

Income tax – Partner payment notice – Penalty – Whether ‘reasonable excuse’ for not making accelerated partner payment on time – No – Whether to stay appeal pending Supreme Courtʼs decision in R (on the application of De Silva) v R & C Commrs [2016] BTC 6 – No – Appeal dismissed – Finance Act 2014 (‘FA 2014’), Sch. 32, s. 226 – Finance Act 2009, (‘FA 2009’)Sch. 56, para. 9–18.

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