INCOME TAX – surcharges and penalties for the late payment of income tax – whether the Respondents have satisfied the burden of establishing that they notified the Appellant of the relevant surcharges and penalties in the appropriate form and that, in the case of some of the surcharges and penalties, there was no extant time to pay arrangement in place in respect of the relevant underlying tax liability – no – appeal upheld
[2018] UKFTT 524 (TC)
Bailii
England and Wales
Updated: 24 July 2021; Ref: scu.632278