Waddington v Revenue and Customs: FTTTx 10 Mar 2010

FTTTx INCOME TAX – Surcharge on unpaid income tax – tax paid late – taxpayer believed he had longer to pay – conduct of HMRC led to taxpayer’s conclusions – whether taxpayer had reasonable excuse – Appeal allowed – Taxes Management Act 1970 s.59 C (9).

Citations:

[2010] UKFTT 114 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 October 2022; Ref: scu.408979