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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Kofteros v Revenue & Customs [2012] UKFTT 281 (TC) (16 April 2012) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2012/TC01969.html Cite as: [2012] UKFTT 281 (TC) |
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[2012] UKFTT 281 (TC)
TC01969
Appeal number: TC/2011/05689
Time to pay arrangement. Agreement or no agreement.
FIRST-TIER TRIBUNAL
TAX
MR G KOFTEROS Appellant
- and -
TRIBUNAL: GERAINT JONES Q. C. (TRIBUNAL JUDGE)
The Tribunal determined the appeal on 21 November 2011 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 21 July 2011 and HMRC’s Statement of Case submitted on 8 September 2011.
© CROWN COPYRIGHT 2011
DECISION
(1) prior to the due date for payment, submits proposals that lead to an acceptable time to pay arrangements being made,
(2) makes the payments as agreed, and
(3) adheres to the terms of the arrangement.
16. As the appellant had appealed against the surcharge the HMRC review procedure then took place.
As set out in paragraph 25 above.