.png)
.png)
Optrak Distribution Software Ltd (TC4471)
HMRC imposed penalties of £3 632 on the taxpayer for late PAYE payments in the year ended 5 April 2011.
The company appealed. While acknowledging that penalties of £969 were due it said some payments that HMRC claimed were late were paid on time. The company also said that HMRC had allocated some payments incorrectly. It argued further that the penalties were “unfair disproportionate or unduly onerous”.
The First-tier Tribunal said that in light of the Upper Tribunal’s decision in Hok v CRC [2013] STC 225 it had no power to cancel the penalty on grounds that it was unfair. The judge had sympathy for the taxpayer’s argument that the penalty was disproportionate and onerous but was similarly bound by Hok and had no jurisdiction to set it aside for those reasons.
...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
