[2014] UKFTT 383 (TC)

Judge Joanna Lyons.

Decision released 23 April 2014.

Corporation tax – Penalties for late submission of return – Whether the company was liable for the penalties – No in part – Whether there was a ‘reasonable excuse’ – No.

  

  

DECISION

Introduction

  [1] This is an appeal against the following penalties imposed for the late filing of the appellantʼs Corporation tax return:

(1)A flat rate penalty of £200 and a tax-related penalty of £559.30 for the late filing of the return for the specified period ending 30 April 2011.

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