Default Surcharge – late payment of tax – suggestion caused by illness – no real evidence- no reasonable excuse – question whether penalty for following period disproportionate – jurisdiction – not disproportionate in sense of ‘not merely harsh but plainly unfair’ – appeal dismissed
Citations:
[2012] UKFTT 136 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 22 May 2022; Ref: scu.451975
