Knowles v Revenue and Customs: FTTTx 16 Aug 2012

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)
England and Wales

Income Tax

Updated: 23 November 2021; Ref: scu.466109