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INCOME TAX - Surcharge on unpaid income tax - tax paid late - taxpayer believed he had longer to pay - conduct of HMRC led to taxpayer's conclusions - whether taxpayer had reasonable excuse - Appeal allowed - Taxes Management Act 1970 s.59 C (9)
Anthony Burke,� Higher Officer of Her Majesty�s Revenue and Customs for the Respondents
In this appeal the Appellant is Adrian Waddington, who resides in Beverley, East Yorkshire.� He appeals against the decision of HMRC to impose upon him a surcharge of �219.52 on income tax paid late by him, the decision having been notified to him on 14 July 2009, and HMRC having reviewed his appeal against that surcharge, and HMRC having upheld the surcharge on 11 August 2009.� The surcharge was imposed in connection with the Appellant�s returns for the tax years 2007/08.� The Appellant appealed to the tribunal by Notice of Appeal dated 1 September 2009.
At the hearing of this appeal the Appellant represented himself and gave evidence.� The Respondents were represented by a higher Officer, Mr. Anthony Burke.
The issue in this appeal was whether the Appellant had a reasonable excuse for failing to pay the tax due on his self-assessment for 2007/08 by its due date.
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