Tillzane Scaffolding Ltd v Revenue and Customs: FTTTx 12 Sep 2019

CORPORATION TAX – penalties for late filing of company tax returns for three accounting periods – insufficient evidence that HMRC had given proper notice to file the returns under paragraph 3 of Schedule 18 Finance Act 1998 – appeal allowed

Citations:

[2019] UKFTT 575 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 03 November 2022; Ref: scu.644014