[2015] UKFTT 0258 (TC)

Presiding Member Peter R. Sheppard FCIS FCIB CTA AIIT

Decision released 2 June 2015

Corporation tax – Whether reasonable excuse for late submission of returns – No.





  [1] This considers an appeal against two corporation tax flat rate penalties each for £200 for the late submission by the appellant of its corporation tax returns for the accounting periods ended 31 May 2012 and 31 May 2013.

Statutory framework

  [2] The Finance Act 1998 Schedule 18 paragraphs 3, 14, 17 and 18(3).

  The Income and Corporation Taxes (Electronic Communications) Regulations 2003

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