Atkinson v Revenue and Customs: FTTTx 20 Dec 2010

Income Tax – Surcharges for late payment – Taxpayer ill – Stress and alcoholism – No medical evidence – Brother gave evidence of condition – Found credible – Whether reasonable excuse – Appeal allowed

Citations:

[2011] UKFTT 32 (TC), [2011] BTC 1

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.442784