Proctor v Revenue and Customs: FTTTx 21 Aug 2012

INCOME TAX-surcharge – second surcharge for late payment – Section 59C (3) Taxes Management Act 1970 – time to pay arrangement – arrangement cancelled – whether appellant notified – whether reasonable excuse – status of unsupported statements in Statement of Case

Citations:

[2012] UKFTT 530 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466121