INCOME TAX : Surcharge – Late payment of income tax – Whether HMRC gave an undertaking not to charge penalties – no – no reasonable excuse for defaults – section 59C Taxes Management Act 1970
Citations:
[2010] UKFTT 221 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax, Taxes Management
Updated: 23 August 2022; Ref: scu.422248
