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…