Metelerkamp v Revenue and Customs: FTTTx 6 Mar 2012

Income tax – surcharge for late payment of tax – whether HMRC’ s earlier repayment of payment on account a reasonable excuse – no – whether family member’s illness a reasonable excuse – no – appeal dismissed and surcharge confirmed

Citations:

[2012] UKFTT 171 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462628