Caris Properties Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 29 Nov 2019

CORPORATION TAX – late filing of return – tax-geared penalty on unpaid tax – para 18 of Schedule 18 to FA 1998 – penalty for the twin failure in return filing and tax payment – whether reasonable excuse – s 118 of TMA – reliance on accountants – insufficiency of funds – appeal dismissed

Citations:

[2019] UKFTT 709 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 06 December 2022; Ref: scu.646881