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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Optrak Distribution Software Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2015] UKFTT 279 (TC) (11 June 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04471.html
Cite as: [2015] UKFTT 279 (TC)
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| Decision Number: | TC 04471 |
| Appellant: | Optrak Distribution Software Ltd |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Rachel PEREZ |
| Date Of Decision: | 11/06/2015 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | PAYE. Penalty under Schedule 56 Finance Act 2009 for late payment. The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682). Whether appellant can choose to allocate to previous tax year the liability arising under regulations 68 and 69. Held: No. Whether penalty should be cancelled for unfairness because HMRC did not notify penalties until after end of tax year. Held: No, following Hok Limited [2012] UKUT 363 (TCC). Whether penalty should be cancelled for disproportionality or for being unduly onerous. Held: No, following Hok Limited [2012] UKUT 363 (TCC). No reduction for special circumstances. No reasonable excuse on the facts. |