Brown v Revenue and Customs: FTTTx 4 Nov 2015

Income Tax/Corporation Tax : Penalty – INCOME TAX – penalty for late filing – penalties and surcharges for late payment of tax – whether HMRC bound to allocate payments in a particular way where appellant makes no allocation – no – whether late filing penalties due – yes- whether reasonable excuse – no – appeal allowed in part as some penalties calculated wrongly

Citations:

[2015] UKFTT 571 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 July 2022; Ref: scu.556182