AZ v Revenue and Customs: FTTTx 5 May 2010

Late filing penalties and late payment surcharges for self-assessment income tax returns for multiple years – sections 93 and 59C TMA 1970 – Whether a reasonable excuse – Taxpayer’s medical condition – Appeals allowed in part

[2010] UKFTT 225 (TC)
England and Wales

Income Tax

Updated: 22 November 2021; Ref: scu.422215