Zadra v Revenue and Customs: FTTTx 24 Apr 2012

Income tax; failure to file self assessment return on time; penalties; s.118(2) TMA; reasonable excuse for failure made out; tax related surcharges for late payment; no reasonable excuse established; s 59C (9) TMA.

[2012] UKFTT 292 (TC)
England and Wales

Income Tax

Updated: 21 November 2021; Ref: scu.462722