Savage v Revenue and Customs: FTTTx 12 Dec 2011

Individual with three low paid jobs – insufficient or no tax deducted by one or more employers – HMRC estimated underpayment at pounds 2,300 – SA returns issued – penalty charged for late return – whether return was delivered late – no – surcharge levied – whether reasonable excuse – yes – appeal allowed – attention of parties drawn to the underlying issues of liability, ESC A19 and Time to Pay arrangements

Citations:

[2011] UKFTT 816 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 October 2022; Ref: scu.450946