Hair to Dye for Darling Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2015] UKFTT 167 (TC) (23 April 2015)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Hair to Dye for Darling Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2015] UKFTT 167 (TC) (23 April 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04361.html
Cite as: [2015] UKFTT 167 (TC)

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Decision Number:	TC 04361
Appellant:	Hair to Dye for Darling Limited
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Peter SHEPPARD
Date Of Decision:	23/04/2015
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Penalty
Notes:	PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced - Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return - No.

PDF Copy: [2015] UKFTT 167 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04361.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Hair to Dye for Darling Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2015] UKFTT 167 (TC) (23 April 2015) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04361.html Cite as: [2015] UKFTT 167 (TC)