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