[2014] UKFTT 375 (TC).

Judge Joanna Lyons

Decision released 23 April 2014

Corporation tax – Penalty for late submission of return – Whether there was a ‘reasonable excuse’ – Yes in part only.

  The First-tier Tribunal (FTT) has allowed in part a taxpayer company’s appeal against a corporation tax return late filing penalty, finding that the company had tried to resolve its online filing problems and had filed a paper return and that this constituted a reasonable excuse for the failure to submit the return, but this excuse ended when HMRC advised the company that they had to submit the return electronically and the company made no such attempt.

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