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In ASE Plc v HMRC [2019] UKFTT 220 (2 April 2019) the FTT found that the company had a reasonable excuse for the non-payment of an APN. 

APN’s had been issued to ASE in relation to arrangements designed to avoid PAYE and NIC’s and as these were not paid within the statutory timeframe penalties were also issued. ASE contended that following several meetings with HMRC it was understood that liability for the disputed tax would be deferred whilst ASE and HMRC negotiated the amount of tax. The company also contended that it had a reasonable excuse for the non-payment. 

The FTT found that ASE had not made a request for deferral and that there had been no agreement by HMRC to defer the tax. ASE was therefore liable for the penalty. However the FTT accepted that ASE’s director ‘genuinely and honestly believed’ that HMRC were treating...

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