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Smith v Revenue and Customs: FTTTx 18 May 2010

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:

Bailii

Statutes:

Taxes Management Act 1970

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 23 August 2022; Ref: scu.422248

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