FTTTx INCOME TAX – surcharges under s 59C (2) Taxes Management Act 1974 late payment of tax- whether reasonable excuse – appellant’s illness-medical certificates- time in prison- whether reasonable excuse for the ‘period of default’ – no reasonable excuse for the final few months – surcharges confirmed
[2014] UKFTT 746 (TC)
Bailii
Taxes Management Act 1974 59C(2)
Income Tax
Updated: 20 December 2021; Ref: scu.535805