Trustees of The D R Shanks Discretionary Trust v Revenue and Customs: FTTTx 19 May 2011 FTTTx Late payment of capital gains tax – surcharge – reliance on professionals – whether reasonable excuse – no Citations: [2011] UKFTT 332 (TC) Links: Bailii Capital Gains Tax Updated: 17 September 2022; Ref: scu.443079