Riley v Revenue and Customs: FTTTx 9 May 2011

Income tax – section 59C Taxes Management Act 1970-surcharge for late payment – reasonable excuse.
Held: reasonable excuse did not continue throughout period of default. Appeal dismissed.

Citations:

[2011] UKFTT 306 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.443071