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Income tax � surcharge under s 59C(2) TMA- reasonable excuse- power of tribunal to consider the exercise of the power given to HMRC to mitigate in ss(11)
On 2 September 2010 Judge Kempster directed that this appeal be heard in private. This decision is in consequence anonymised in accordance with Rule 32(6) of the tribunal�s rules.
The Appellant filed his tax return for the year to 5 April 2008 on 4 September 2008 � in good time. The tax liability for the year was �20,939.69, and there was no dispute that this was payable by two instalments on account with a balancing payment of �12,481.24 which was due to be paid on 31 January 2009. No issue arose over the payments on account but the balancing payment was not paid on 31 January 2009.
HMRC assessed a surcharge of �624.06 under section 59C(2) Taxes Management Act 1970 (�TMA�) in April 2009, and a further surcharge under section 59C(3) in August 2009. The Appellant appealed.
The Appellant is a practising solicitor. His assessable income in the relevant period came mainly from the pursuit of this profession. He presented his case before us with as much detached professionalism as the circumstances he related permitted.
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