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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Sheiling Properties Ltd v Revenue and Customs (INCOME TAX - penalty for non-payment) [2020] UKUT 175 (TCC) (8 June 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/175.html
Cite as: [2020] UKUT 175 (TCC), [2020] BTC 553, [2020] STC 1380, [2020] STI 1422
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Sheiling Properties Ltd v Revenue and Customs: [2020] UKUT 175 (TCC) (8 June 2020)
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.
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