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The taxpayer was a freight-forwarding company. It was in financial difficulties and relied on funds from its head office in Italy.
The business fell into arrears with its PAYE liabilities. HMRC sent a penalty warning letter that the company said it did not receive because it had gone to its accountants.
The Revenue imposed penalties against which the taxpayer appealed saying the fines were disproportionate and the taxman had a duty of care to warn the company.
HMRC said they had called the business and spoken to an employee but the managing director disputed the claim saying there was someone answering the business’s telephone from 7am to 6pm but no calls had been received from the tax department.
He went on to claim the PAYE had been delayed because the Italian head office was late sending money.
The First-tier Tribunal said the penalty was not disproportionate...
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