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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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Ms AZ v HMRC [2011] UKUT B17 (TCC) (15 April 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B17.html
Cite as:
[2011] BTC 1777,
[2011] UKUT B17 (TCC)
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Ms AZ v HMRC [2011] UKUT B17 (TCC) (15 April 2011)
"INCOME TAX – late filing penalties – late payment surcharges – reasonable excuse – continuing mental incapacity – TMA 1970 SS 93 and 59C – Appeals allowed "