SURCHARGE – Taxes Management Act 1970 559C – whether reliance on specialist accountant could be a reasonable excuse – held yes in the particular circumstances — appeal allowed Citations: [2006] UKSPC SPC00548, [2006] STC (SCD) 536, [2006] SWTI 1826, [2006] STC 536 Links: Bailii Statutes: Taxes Management Act 1970 559C Jurisdiction: England and Wales Taxes … Continue reading Rowland v Revenue Customs: SCIT 14 Jun 2006