Tax analysis: In Beadle v HMRC  EWCA Civ 562, the Court of Appeal dismissed the taxpayer’s appeal against a penalty for late payment of an accelerated payment in a partner payment notice (PPN) and confirmed the decisions of the Upper Tribunal (UT) and the First-tier Tax Tribunal (FTT) that the FTT has no jurisdiction to consider the validity of a PPN as a defence to a late payment penalty.
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