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Crump v Revenue and Customs: FTTTx 17 Aug 2011

INCOME TAX – Surcharges on late payment of income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 552 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 25 May 2022; Ref: scu.449482

Ridley v Revenue and Customs: FTTTx 30 May 2014

FTTTx Income Tax – Section 59C Taxes Management Act 1970 – surcharges for late payment of tax – whether reasonable excuse – no – appeal disallowed Citations: [2014] UKFTT 527 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 19 May 2022; Ref: scu.526871

Langan v Revenue and Customs: FTTTx 18 Aug 2011

INCOME TAX – Surcharges on late payment of income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 557 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Taxes Management Updated: 19 May 2022; Ref: scu.449499

Figg v Revenue and Customs: FTTTx 16 Jun 2014

FTTTx INCOME TAX – relocation benefits – no change in residence due to cessation of employment – does relief apply – penalties and surcharges for late payment of income tax and late filing of tax returns – section 271 ITEPA 2003 – s59C and s93 TMA 1970 [2014] UKFTT 578 (TC) Bailii Taxes Management Act … Continue reading Figg v Revenue and Customs: FTTTx 16 Jun 2014

King v Revenue and Customs: FTTTx 12 Feb 2014

FTTTx Section 59C(3) and (4) Taxes Management Act 1970 and Schedule 56 Finance Act 2009 – penalty for late payment of tax – whether time to pay arrangement was agreed with HMRC – no – whether reasonable excuse that Appellant believed arrangement existed – no – appeal disallowed [2014] UKFTT 192 (TC) Bailii Taxes Management … Continue reading King v Revenue and Customs: FTTTx 12 Feb 2014

Kite v Revenue and Customs: FTTTx 19 Oct 2012

INCOME TAX – surcharges and penalties -whether appeal against fixed penalties barred as return has not yet been filed – no – whether reasonable excuse – no – appeal dismissed – sections 59C, 93 and 100 Taxes Management Act 1970 Citations: [2012] UKFTT 640 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 30 … Continue reading Kite v Revenue and Customs: FTTTx 19 Oct 2012

Bodani v Revenue and Customs: FTTTx 18 Jan 2011

INCOME TAX – Surcharge on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 61 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 January 2022; Ref: scu.442791

Howes v Revenue and Customs: FTTTx 11 Jun 2014

FTTTx Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – Appellant believed that a time to pay arrangement that had been agreed for tax due in the previous year continued and covered tax due in the following tax year – … Continue reading Howes v Revenue and Customs: FTTTx 11 Jun 2014

Rivers v Revenue and Customs: FTTTx 23 May 2014

Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 2014

Ms Az v HMRC; UTTC 15 Apr 2011

References: [2011] UKUT B17 (TCC), [2011] BTC 1777 Links: Bailii UTTC INCOME TAX – late filing penalties – late payment surcharges – reasonable excuse – continuing mental incapacity – TMA 1970 SS 93 and 59C – Appeals allowed Statutes: Taxes Management Act 1970 93 59C