Smith v Revenue and Customs: FTTTx 12 Sep 2011

Income tax – self assessment – surcharges for late payment – alleged oral agreement with HMRC officer that not payable – whether officer empowered to enter into such agreement – held, no – whether on facts any agreement entered into – no – in absence of reasonable excuse, surcharges confirmed
Whether return made on correct basis – doubtful – held, any corrective action under Sch 1AB TMA 1970 time barred and figures in return conclusive

Citations:

[2011] UKFTT 593 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.449585