Dovey v Revenue and Customs: FTTTx 13 Mar 2012

FTTTx Income tax self assessment – surcharge for late payment – whether taxpayer had a Time to Pay agreement – no – whether attempts to make such an agreement a reasonable excuse – no – whether surcharge disproportionate and/or unfair – no – whether the Tribunal has jurisdiction to consider the Taxpayers’ Charter – no – appeal dismissed and surcharge confirmed

Citations:

[2012] UKFTT 190 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462606