B Humphreys Building Construction Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 27 Jul 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 486 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 25 October 2022; Ref: scu.641257