Jackson v Revenue and Customs: FTTTx 5 Jan 2012

FTTTx INCOME TAX – SURCHARGE FOR LATE PAYMENT OF TAX – Did HMRC discharge its burden of proof on whether the tax remained unpaid on the day following the expiry of 28 days from due date – No – should the Appeal be adjourned to clarify the ambiguity – No – Appeal allowed

Citations:

[2012] UKFTT 23 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 June 2022; Ref: scu.450808