Sheiling Properties Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0175 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Trower and Judge Thomas Scott on 8 June 2020.
Read the full decision in .
INCOME TAX – penalty for non-payment of accelerated payment notice – is tax demanded under a Regulation 80 PAYE determination “disputed tax” within APN provisions – yes – did taxpayer have a reasonable excuse for non-payment of penalty – no – circumstances in which belief that APN was procedurally invalid could constitute reasonable excuse – appeal dismissed.
Published 8 June 2020