[2016] UKFTT 0751 (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.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.