Corporation tax – Notice to File and fixed rate penalties sent to the company’s former registered office – whether validly served – no – tax-related penalty validly served – whether reasonable excuse – yes – whether penalty charged for failure to notify – no – appeal allowed and penalties set aside
[2012] UKFTT 256 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 12 November 2021; Ref: scu.462709
