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Patrick v Revenue and Customs: FTTTx 14 Jun 2012

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462815

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