Cubberley v Revenue and Customs: FTTTx 11 Apr 2011

Self-assessment – penalty – interest – surcharge for late payment of tax – whether insufficiency of funds a reasonable excuse – no – request for Time to Pay – whether HMRC’s failure to return call a reasonable excuse – no – appeal dismissed

Citations:

[2011] UKFTT 239 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 February 2022; Ref: scu.442970