Fulbrook as agent for AEI group Ltd Appellant & Anor  TC 04483
 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.