Rivers v Revenue and Customs: FTTTx 23 May 2014

Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed

[2014] UKFTT 510 (TC)
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526873