HM Revenue & Customs have succeeded in a penalty claim for late tax payment when the taxpayer was diagnosed as terminally ill. Given the circumstances, the amount of tax due and the amount of recoverable penalty it does question HMRC's approach to tax recovery on a cost benefit basis.
The full story can be found at http://www.accountingweb.co.uk/article/man-s-terminal-illness-not-reasonable-excuse-late-payment-tax/562710
The full story can be found at http://www.accountingweb.co.uk/article/man-s-terminal-illness-not-reasonable-excuse-late-payment-tax/562710
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