FTTTx Late filing of self-assessment return – surcharges imposed under section 59C TMA 1970 for late payment of income tax. Late payment arose partly from error in tax code – whether reasonable excuse – no.
Citations:
[2010] UKFTT 371 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 August 2022; Ref: scu.422353
