[2016] UKFTT 751 (TC)

Judge Richard Thomas

Decision released 8 November 2016

Corporation tax – Failure to file returns on time – Whether reasonable excuse – No – Whether penalty amounts correct – Yes for first two, penalties confirmed – No for next two as conditions for increased penalties did not apply when failures to file simultaneous – Penalties reduced – Finance Act 1998 (‘FA 1998’), Sch. 18, para. 17.

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