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:
Jurisdiction:
England and Wales
Income Tax
Updated: 29 January 2022; Ref: scu.442784