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Ms Az v HMRC: UTTC 15 Apr 2011

UTTC INCOME TAX – late filing penalties – late payment surcharges – reasonable excuse – continuing mental incapacity – TMA 1970 SS 93 and 59C – Appeals allowed Citations: [2011] UKUT B17 (TCC), [2011] BTC 1777 Links: Bailii Statutes: Taxes Management Act 1970 93 59C Jurisdiction: England and Wales Taxes Management Updated: 03 June 2022; … Continue reading Ms Az v HMRC: UTTC 15 Apr 2011

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

Woolley v Revenue and Customs: FTTTx 4 Oct 2012

FTTTx INCOME TAX – penalty for late filing of tax return – section 93 (2) Taxes Management Act 1970 – first and second surcharges under sections 59C (2) and (3) Taxes Management Act 1970 in respect of late payment of tax – whether reasonable excuse Citations: [2012] UKFTT 624 (TC) Links: Bailii Statutes: Taxes Management … Continue reading Woolley v Revenue and Customs: FTTTx 4 Oct 2012

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

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