Seaborn v Revenue and Customs: FTTTx 16 Jan 2014 dls 3 years ago FTTTx Income Tax – penalty for late payment – special circumstances – penalty reduced by 20%. Citations: [2014] UKFTT 86 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 17 April 2022; Ref: scu.521745