Dennis v Revenue and Customs: FTTTx 29 Mar 2011

FTTTx INCOME TAX – self-assessment – default surcharge for late payment of tax -reasonable excuse – S59C(9) TMA 1970 – whether dispute with HMRC relating to previous tax years amounts to reasonable excuse for non/late payment of tax – no – appeal dismissed.

Citations:

[2011] UKFTT 215 (TC)

Links:

Bailii

Income Tax

Updated: 17 September 2022; Ref: scu.442918