Codu Computer Ltd v Revenue and Customs: FTTTx 28 Feb 2011
FTTTx Company Tax – Penalties for late returns (Finance Act 1998, Sch 18, para 17) – Reasonable excuse (Taxes Management Act 1970, s.118(2)) – Returns submitted within deadline but rejected by HMRC as accounts were not signed – Burden on HMRC to establish that returns were filed late and therefore to establish in this case … Continue reading Codu Computer Ltd v Revenue and Customs: FTTTx 28 Feb 2011