FTTTx Income tax – surcharge for late payment – reasonable excuse – online system appeared to allow for tax to be recovered through PAYE code the following year – other evidence showed that the Appellant was aware of his obligation to pay well before the surcharge deadline – appeal dismissed
[2011] UKFTT 400 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.443134