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:
Income Tax
Updated: 03 November 2022; Ref: scu.462606