[2017] UKFTT 830 (TC)

Judge Richard Thomas

Decision released 20 November 2017

Corporation tax – Penalty for failure to file return in time – Whether penalty determination valid – Held no, as not made by authorised officer of HMRC – Alternatively whether appellant had reasonable excuse – Held yes – FA 1998, Sch. 18 – TMA 1970, s. 100, 100A, 100B, 102, 118, 31A.

  The First-tier Tribunal (FTT) allowed a taxpayer companyʼs appeal against a corporation tax late filing penalty. The FTT held that the penalty was not valid as it was issued automatically by HMRCʼs computer system rather than by an authorised officer of HMRC.


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