[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

DECISION

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

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