Coales v Revenue and Customs: FTTTx 26 Jul 2012

INCOME TAX – surcharge under section 59C(2) Taxes Management Act 1970 – whether reasonable excuse – test for reasonable excuse: objective or subjective – authorities considered – appeal dismissed

Citations:

[2012] UKFTT 477 (TC), [2012] STI 3069, [2012] SFTD 1371

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 July 2022; Ref: scu.466027