Penalty for late filing of company tax return under para 18(2)(a) Schedule 18 FA 1998 – no evidence to support Appellant’s contention that accounts had been submitted on time – whether reasonable excuse shown – no – appeal dismissed.
Citations:
[2011] UKFTT 498 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 31 August 2022; Ref: scu.449444
