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:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 July 2022; Ref: scu.466027