FTTtx INCOME TAX – surcharge for failure to pay tax on time – reasonable excuse – application for time to pay agreement – application not finally dealt with by HMRC – whether taxpayers’ reliance on expectation that HMRC would determine application gave them a reasonable excuse for late payment – yes – appeals allowed
[2013] UKFTT 286 (TC)
Bailii
Income Tax
Updated: 17 November 2021; Ref: scu.513448