INCOME TAX – surcharges and penalties -whether appeal against fixed penalties barred as return has not yet been filed – no – whether reasonable excuse – no – appeal dismissed – sections 59C, 93 and 100 Taxes Management Act 1970
Citations:
[2012] UKFTT 640 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 30 January 2022; Ref: scu.466220