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Decision Number: |
TC 00425 |
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Appellant:
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Mr Adrian Waddington |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Ian E VELLINS
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Date Of Decision:
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10/03/2010 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Other |
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Notes:
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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) |
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Decision(s) to Download:
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TC00425.doc 
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