[2015] UKFTT 0268 (TC)

Judge Amanda Brown, Mrs Janet Wilkins

Decision released 23 April 2015

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



  Mr Martin Rudling, Accountant of Castle Accounting and Tax Advisors Ltd, appeared for the Appellant

  Ms Glynis Millward, Officer of HM Revenue and Customs, appeared for the Respondents


  [1] This is an appeal against the following penalties imposed for the late filing of the Appellantʼs corporation tax returns:

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