Howes v Revenue and Customs: FTTTx 11 Jun 2014

FTTTx Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – Appellant believed that a time to pay arrangement that had been agreed for tax due in the previous year continued and covered tax due in the following tax year – whether reasonable excuse – no – appeal disallowed

[2014] UKFTT 598 (TC)

Income Tax, Taxes Management

Updated: 05 December 2021; Ref: scu.526924