LON (91/1193)

No. 6902

Decision given 8 January 1992.

Default surcharge – Whether taxpayer under duty to correct error in payment – Whether reasonable excuse – Finance Act 1985, sec. 19(6)(b) and 33(2)(a).

  The issue was whether there was a duty upon a taxpayer who makes an error in payment of tax due on a return to send a further cheque off to the commissioners at the earliest possible moment after discovering the error.

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