[2018] UKFTT 0400 (TC)

Judge Marilyn McKeever

Decision released 17 July 2018

Income tax – Accelerated Payment Notice – Penalty for late payment – Whether reasonable excuse – Yes – Appeal allowed – FA 2014, s. 226, FA 2009, Sch. 56, para. 10 and 16.

  The First-tier Tribunal (FTT) allowed a taxpayerʼs appeal against a penalty for the late payment of an accelerated payment notice (APN). The taxpayer was found to have had a reasonable excuse for the failure because he had relied on his accountant and had taken reasonable care to avoid the failure.


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