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Fitzpatrick Scaffolding Ltd v Revenue & Customs; FTTTx 26 Nov 2013

References: [2013] UKFTT 702 (TC)
Links: Bailii
FTTTx Ratio Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether insufficiency of funds reasonable excuse – no – whether lack of specific warning a reasonable excuse – no- whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – whether a reasonable excuse for late payment – no – Appeal dismissed

Last Update: 26-Apr-16
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