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[2012] UKFTT 200 (TC)
TC01895
Appeal number TC/2010/09125
FIRST-TIER TRIBUNAL
Default Surcharge – S.59C TMA 1970 – mistaken inclusion of information on a wife's chargeable gain on her husband's return – Reasonable Excuse argued in mitigation – Defence not established – Appeal Dismissed
CHRISTINE SHANNON Appellant
- and -
TRIBUNAL: IAN WILLIAM HUDDLESTON, TRIBUNAL JUDGE
A.F. HENNESSEY, ESQ.
Mr. J. Corbett, Officer for HMRC
Mr. A. Shannon for the Appellant
Sitting in public in Belfast on 25 July 2011
© CROWN COPYRIGHT 2011
The Facts
6. In September 2008 the house was sold to a third party.
Decision
17. Lack of knowledge of those requirements is not considered a good defence.