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:
Jurisdiction:
England and Wales
Income Tax
Updated: 13 July 2022; Ref: scu.556182