Advantage Rock Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 25 Jun 2019

Corporation Tax – Late Filing – Flat-Rate Penalties – Schedule 18 Finance Act 1998 – Were the penalties correctly imposed? – Yes – Was there a reasonable excuse? – No – Appeal dismissed.

Citations:

[2019] UKFTT 431 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 28 October 2022; Ref: scu.641234