Thompson (HM Inspector of Taxes) v Minzly.  BTC 125
Judgment delivered 29 October 2001.
Income tax – Assessment – Time limit – Unpaid tax – Surcharge – Taxpayer paid tax assessed on the day after the 28 day payment period expired – Whether taxpayer liable to pay surcharge – Taxes Management Act 1970, s. 59C(2).
This was an appeal by the Revenue against a decision of the general commissioners that a payment of income tax on the day after the expiry of the 28-day period permitted under s. 59C of the Taxes Management Act 1970 did not give rise to a surcharge.