[2018] UKFTT 48 (TC)

Judge Richard Thomas

Decision released 5 February 2018

Corporation tax – Penalty for failure to file return in time – Whether notice to file served – Yes – Whether failure to file by due date – Yes – Whether penalty determinations valid – No, applying Khan Properties Ltd – In alternative, on basis that Khan Properties was wrongly decided – Whether both determinations were valid – No – Only the first one – In any event – Whether reasonable excuse – Yes – Penalties cancelled – FA 1998, Sch. 18.

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