FTTTX PAYE underpayment – HMRC error – elderly disabled unrepresented taxpayer – appeal against collection – Extra-statutory Concession A19 – penalty for late filing of self-assessment return – surcharges for late payment of tax – whether reasonable excuse – no – appeal dismissed
Citations:
[2011] UKFTT 135 (TC)
Links:
Taxes Management
Updated: 17 September 2022; Ref: scu.442866