Income tax – surcharge under section 59BTMA – offset of overpaid PAYE for later year – reasonable excuse – adjustment to tax code under reg 14 and 186 PAYE Regs – whether HMRC failure to have regard to tax owing gave rise to reasonable excuse
[2012] UKFTT 523 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 November 2021; Ref: scu.466109
