[2014] UKFTT 378 (TC)

Judge Joanna Lyons.

Decision released 23 April 2014.

Corporation tax – Penalty for late submission of return – Whether there was a ‘reasonable excuse’ – No.

  

  

DECISION

Introduction

  [1] This is an appeal against a penalty of £200 imposed for the late filing of the Corporation tax return for the accounting period ending 31 March 2012.

  [2] Roger Hatherall & company accountants (‘the agents’), represent the appellant company (‘the company’) and appeal on their behalf.

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