Rowland v Revenue Customs: SCIT 14 Jun 2006

SURCHARGE – Taxes Management Act 1970 559C – whether reliance on specialist accountant could be a reasonable excuse – held yes in the particular circumstances — appeal allowed

Citations:

[2006] UKSPC SPC00548, [2006] STC (SCD) 536, [2006] SWTI 1826, [2006] STC 536

Links:

Bailii

Statutes:

Taxes Management Act 1970 559C

Jurisdiction:

England and Wales

Taxes Management

Updated: 16 August 2022; Ref: scu.242835