CAPITAL GAINS TAX – late payment – first and second surcharges – section 59C Taxes Management Act 1970 – taxpayer allegedly misled by telephone advice from HMRC – whether reasonable excuse – no – appeal dismissed.
Citations:
[2013] UKFTT 85 (TC)
Links:
Statutes:
Capital Gains Tax
Updated: 14 November 2022; Ref: scu.472287