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:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 06 December 2022; Ref: scu.646881