[2015] UKFTT 258 (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

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.