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Decision Number: TC 02565
Appellant: Terry Daniel
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Mrs S M G RADFORD
Date Of Decision: 21/02/2013
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Sub-contractors in the construction industry
Notes: INCOME TAX - GROSS PAYMENT STATUS – Compliance test –
Cancellation- appellant hit by a series of financial blows followed by the
death of his daughter- whether reasonable excuse for the late payment of
PAYE and tax – yes –appeal allowed
Decision(s) to Download: TC02565.pdf TC02565.pdf