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)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526873