PJD AV Services Ltd v Revenue and Customs (Corporation Tax – Penalty for Late Filing): FTTTx 20 Aug 2019

Penalty for late filing of company tax returns – late appeal to HMRC – taxpayer relied on agent to deal with tax affairs – whether to give permission for late appeals to be made – Martland and Katib considered – permission refused

Citations:

[2019] UKFTT 542 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 20 December 2022; Ref: scu.641347