FTTTx INCOME TAX – relocation benefits – no change in residence due to cessation of employment – does relief apply – penalties and surcharges for late payment of income tax and late filing of tax returns – section 271 ITEPA 2003 – s59C and s93 TMA 1970
[2014] UKFTT 578 (TC)
Bailii
Taxes Management Act 1970 59C 93
Income Tax, Taxes Management
Updated: 05 December 2021; Ref: scu.526918
