FTTTx INCOME TAX – taxpayer claiming benefit of an extra-statutory concession under which HMRC will in certain circumstances give up arrears of tax – whether the Tribunal has jurisdiction to determine this issue – held, no – penalty for late payment of tax- whether taxpayer had a reasonable excuse for late payment – held, no – the appeal in relation to the application of the concession struck out – the appeal in relation to the penalty dismissed
[2014] UKFTT 883 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536755