Keyword

late payment surcharge

2 decisions turning on late payment surcharge.

Mrs H Paneser v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)7 Sept 2011[2011] UKFTT 615 (TC)Added 6 Aug 2026

Mrs H Paneser appealed to the First-tier Tribunal (Tax Chamber) against a surcharge imposed by the Commissioners for Her Majesty's Revenue and Customs for the late payment of income tax for the tax year ending 5 April 2009. Her…

Michael Fallon v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)19 Apr 2011[2011] UKFTT 262 (TC)Added 6 Aug 2026

Michael Fallon, appearing in person, appealed against a 5% income tax surcharge of £84.80 imposed on £1,696 of unpaid tax for the 2008-2009 tax year. HM Revenue and Customs had, for reasons unexplained at the hearing, removed the…

income-tax online filing late payment surcharge reasonable-excuse self-assessment