Khan Properties Ltd v Revenue and Customs (Corporation Tax – Penalty): FTTTx 20 Nov 2017

CORPORATION TAX – penalty for failure to file return in time – whether penalty determination valid: held no, as not made by authorised officer of HMRC – alternatively whether appellant had reasonable excuse – held yes.

Citations:

[2017] UKFTT 830 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 02 April 2022; Ref: scu.600960