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In David Beadle v HM Revenue and Customs [2020] EWCA Civ 562, the Court of Appeal dismissed an appeal against a late payment penalty relating to an underlying Partner Payment Notice (PPN). The PPN could not be challenged.

Decision

Links 

Accelerated Payments & Follower Notices
HMRC can force a taxpayer to correct a tax return in its favour where it considers that a taxpayer has not followed a judicial ruling. This is done by the issue of a 'Follower Notice'. Our guide explains the issue.

Penalties: Late Payment
If tax is paid late, HMRC can charge a penalty for failure to make payments on time.

Appeals: Grounds for Appeal Toolkit
What grounds are there to appeal a tax penalty? How can you word a tax appeal? Can you appeal HMRC errors? What is a reasonable excuse?

Grounds for appeal: Reasonable excuse (Freeview)
What is a 'reasonable excuse' in terms of making an appeal against a tax penalty for late filing, late payment or error?

External links

David Beadle v HM Revenue and Customs [2020] EWCA Civ 562