Mutch v Revenue and Customs: FTTTx 7 Jul 2009

FTTTx GROSS PAYMENT STATUS – Compliance test – Cancellation – Carpentry Business hit by drop in orders -Insufficient cash to pay tax liabilities on due dates – Whether reasonable excuse – Yes – Appeal allowed – Finance Act 2004 Schedule 11 para 4 (4).

Citations:

[2009] UKFTT 288 (TC)

Links:

Bailii

Statutes:

Finance Act 2004

Jurisdiction:

England and Wales

Taxes Management, Income Tax

Updated: 17 August 2022; Ref: scu.409008