[2015] UKFTT 0302 (TC)

Presiding Member Peter R. Sheppard FCIS FCIB CTA AIIT

Decision released 22 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 £100 (total £200) levied by HMRC under the terms of paragraph 17 of Schedule 18 of the Finance Act 1998 for the late submission by the appellant of its corporation tax returns for the accounting period ended 31 August 2013.



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

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