[2016] UKFTT 0392 (TC)

Judge Kenneth Mure, QC

Decision released 6 June 2016

Corporation tax – Penalties – Late returns – Leave to appeal out of time refused – Finance Act 1998 (‘FA 1998’), Sch. 18, para. 17 and 18 – Strike-out – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 8.

  

  

  Appellant – not represented

  Mr Matthew Mason, Presenting Officer, HMRC appeared for the respondents

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