FTTTx Section 59C(3) and (4) Taxes Management Act 1970 and Schedule 56 Finance Act 2009 – penalty for late payment of tax – whether time to pay arrangement was agreed with HMRC – no – whether reasonable excuse that Appellant believed arrangement existed – no – appeal disallowed
[2014] UKFTT 192 (TC)
Bailii
Taxes Management Act 1970 59C, Finance Act 2009
Taxes Management
Updated: 30 November 2021; Ref: scu.521794
