[2015] UKFTT 0244 (TC)

Judge Victoria Nicholl, Mr Henry Russell OBE

Decision released 20 May 2015

Corporation tax – Penalty – Whether failure to take reasonable care – Yes – Whether special circumstances – No – Appeal dismissed.



  There was no appearance by or on behalf of for the Appellant

  Anne Rees, officer of HM Revenue and Customs, appeared for the Respondents

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