The Shearer Arms Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 19 Dec 2018

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