FTTTx Income Tax – surcharge for late payment of tax – s.59(C)(2) TMA 1970 – erroneous advice by tax advisor – whether a reasonable excuse – no – whether subsequent carry back losses disturbed surcharge penalty already assessed – no.
Citations:
[2010] UKFTT 376 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 23 August 2022; Ref: scu.422361
