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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.
PDF Copy:                                 [2015] UKFTT 279 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04471.html