[2018] UKFTT 0429 (TC)

Judge Tony Beare

Decision released 2 August 2018

Corporation tax – Penalties for the late filing of company tax returns – Reliance placed on the appellantʼs former accountants – Whether or not a reasonable excuse – No – Appeal dismissed.

  

  

  Mr S Ayoade of Samuelsons & Company Limited appeared for the appellant

  Ms L Morgan and Mr D Hopkins, Officers of HM Revenue and Customs, appeared for the respondents

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