McMullan v Revenue and Customs: FTTTx 15 Dec 2009

INCOME TAX – surcharges on unpaid income tax – income tax paid by due date but subsequently refunded by HMRC – whether income tax unpaid on relevant surcharge dates – section 59C(2) and (3) Taxes Management Act 1970 – appeal allowed

Citations:

[2009] UKFTT 367 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.409162