Ms AZ v HMRC [2011] UKUT B17 (TCC) (15 April 2011)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> 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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"INCOME TAX – late filing penalties – late payment surcharges – reasonable excuse – continuing mental incapacity – TMA 1970 SS 93 and 59C – Appeals allowed "

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> 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)