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

INCOME TAX – penalty for failure to make Company Tax Return – whether reasonable excuse- whether return submitted without unreasonable delay after excuse ceased – application for costs

Citations:

[2019] UKFTT 414 (TC)

Links:

Bailii

Statutes:

Income and Corporation Taxes (Electronic Communications) Regulations 2003

Jurisdiction:

England and Wales

Income Tax

Updated: 24 October 2022; Ref: scu.641237