[2014] UKFTT 762 (TC)

Judge Alastair J Rankin

Decision released 06 August 2014

Corporation tax – Filing annual return – Filed in wrong computer format – Unfair to insist on taxpayer buying software – No reasonable excuse.

  

  

DECISION

  [1] This is an appeal by Systems Plus Limited (the Company) against late filing penalties of £200.00 and £890.44 for the late filing of a corporation tax return for the accounting period ending 31 March 2011. The filing date for the return was 31 March 2012.

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