Income tax -self-assessment – surcharge for late payment of tax – appeal based on assertion that tax for previous year overpaid – failure to follow procedures for that previous year – whether assertion provides Appellant with a reasonable excuse – no – appeal dismissed.
Citations:
[2012] UKFTT 390 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 November 2022; Ref: scu.462815