Validity of surcharge notices under Section 59C TMA – notice not sent to taxpayer, was replacement valid – yes – was notice of additional first surcharge valid – yes – whether judicial review of bankruptcy threat where closure notices claimed to be invalid gave rise to reasonable excuse and if so was there unreasonable delay after excuse ceased.
[2020] UKFTT 288 (TC)
Bailii
England and Wales
Taxes Management
Updated: 21 December 2021; Ref: scu.652735