West v Revenue and Customs (442): FTTTx 20 Aug 2010

Income tax – late payment surcharge – section 59C(2) Taxes Management Act 1970 – meaning of ‘paid’ and ‘unpaid’ in relation to electronic payment –
Held: date tax is ‘paid’ is date of receipt by HMRC and not date of initiation of electronic payment

Citations:

[2010] UKFTT 442 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 June 2022; Ref: scu.426558