[2015] UKFTT 0290 (TC)

Judge Ashley Greenbank, G. Noel Barrett

Decision released 18 June 2015

Corporation tax – Notices to file company tax returns – Penalties for failure to file returns – Whether returns required for periods prior to incorporation – Whether notices validly served by delivery to an address other than place of business or registered office – Whether reasonable excuse where notices to file returns issued to both company and agent – Whether breach in taxpayerʼs human rights – Appeal allowed in part.

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