Rule 33 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

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

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…