Company Tax – Schedule 18 of Finance Act 1998 (‘FA’) – flat-rate and tax-relate penalties for failure to file a CT return on time – reliance on agent – whether taxpayer had a reasonable excuse for his default – appeal dismissed.
Citations:
[2019] UKFTT 351 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 10 July 2022; Ref: scu.638531
