Corporation tax – penalties for late filing of Corporation Tax returns – Appellant delegated preparation and submission of return to accountants who failed to submit the accounts on time – paragraph 23 Schedule 55 FA 2009 – whether reasonable excuse – no – appeal dismissed
[2018] UKFTT 752 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 29 December 2021; Ref: scu.632475