UTTC INCOME TAX – late filing penalties – late payment surcharges – reasonable excuse – continuing mental incapacity – TMA 1970 SS 93 and 59C – Appeals allowed
Citations:
[2011] UKUT B17 (TCC), [2011] BTC 1777
Links:
Statutes:
Taxes Management Act 1970 93 59C
Jurisdiction:
England and Wales
Taxes Management
Updated: 03 June 2022; Ref: scu.440823
