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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Essk Design Consultants limited v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 574 (TC) (12 September 2019)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2019/TC07368.html
Cite as: [2019] UKFTT 574 (TC)

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Decision Number: TC 07368
Appellant: Essk Design Consultants limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Nigel POPPLEWELL
Date Of Decision: 12/09/2019
Main Category: PROCEDURE
Main Subcategory: Other
Notes: INCOME TAX - failure to file PAYE real time information forms on time - penalties for late filing - properly imposed - no reasonable excuse - no special circumstances - penalties proportionate - appeal dismissed
PDF Copy:                                 [2019] UKFTT 574 (TC)
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