Keyword

surcharge

2 decisions turning on surcharge.

Mr Gary Knapper v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)1 Jun 2011[2011] UKFTT 365 (TC)Added 6 Aug 2026

Mr Gary Knapper appealed against two default surcharges imposed by HMRC under section 59C of the Taxes Management Act 1970 in respect of the late payment of income tax for the 2007/08 tax year. It was common ground that his…

Mr Shamim Ahmed v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)21 Mar 2011[2011] UKFTT 196 (TC)Added 6 Aug 2026

The appellant, Mr Shamim Ahmed, was issued with notices of assessment by HMRC on 30 November 2009 in respect of the 2004/05 and 2005/06 tax years. Each notice included a table showing how the amounts charged had been calculated…

first-tier tribunal income-tax tax-appeals surcharge reasonable-excuse