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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Hair to Dye for Darling Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2015] UKFTT 167 (TC) (23 April 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04361.html
Cite as: [2015] UKFTT 167 (TC)
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| Decision Number: | TC 04361 |
| Appellant: | Hair to Dye for Darling Limited |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Peter SHEPPARD |
| Date Of Decision: | 23/04/2015 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced - Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return - No. |