Income Tax/Corporation Tax : Penalty – Corporation tax – company’s failure to notify chargeability to tax – late returns penalties under Schedule 41 Finance Act 2008 – Schedule 18 Finance Act 1998 – director’s loans – penalties under Sections 455 and 458 Corporation Tax Act 2010 – s 7(3) Schedule 4 – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed
[2019] UKFTT 31 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 16 December 2021; Ref: scu.632704