FTTTx INCOME TAX – self assessment – surcharge for late payment of tax – whether reasonable excuse for late payment – whether a time to pay agreement had been negotiated – on facts, no – whether taxpayer honestly and reasonably believed that such an agreement had been negotiated – on facts, no basis for any such belief – appeal dismissed
John Clark
[2012] UKFTT 158 (TC)
Bailii
England and Wales
Income Tax
Updated: 01 November 2021; Ref: scu.451993