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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 |