FTTTx INCOME TAX – surcharge for failure to pay on time – time to pay agreement – failure to comply with the terms of the agreement – money used instead to support taxpayer’s company by paying company’s outstanding tax liabilities – whether Tribunal had jurisdiction to consider proportionality of surcharge – no – whether reasonable excuse – yes – effect of default under time to pay agreement – appeal allowed
Citations:
[2013] UKFTT 109 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 14 November 2022; Ref: scu.472356
