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Starflex Contractors Ltd v Revenue and Customs: FTTTx 9 Jan 2019

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

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