Optrak Distribution Software Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2015] UKFTT 279 (TC)

FTT-Tax

Optrak Distribution Software Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)

[2015] UKFTT 279 (TC)

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.