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)
Bailii
England and Wales
Income Tax
Updated: 21 November 2021; Ref: scu.462722