Corporation tax – penalties for late filing of Corporation Tax return and late payment of Corporation Tax – Appellant delegated preparation and submission of return to accountant who failed to submit the accounts on time – payment by Appellant of tax to incorrect account (PAYE rather than CT) with HMRC – error by HMRC in not identifying erroneous allocation – whether reasonable excuse – no – appeal dismissed
[2018] UKFTT 753 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 16 December 2021; Ref: scu.632463