Pelled v Revenue and Customs: FTTTx 12 Aug 2010

FTTTx Income Tax – surcharge for late payment of tax – s.59(C)(2) TMA 1970 – erroneous advice by tax advisor – whether a reasonable excuse – no – whether subsequent carry back losses disturbed surcharge penalty already assessed – no.

Citations:

[2010] UKFTT 376 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 August 2022; Ref: scu.422361