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:
Jurisdiction:
England and Wales
Income Tax
Updated: 04 October 2022; Ref: scu.409162