Schedule 18 Finance Act 1998 – successive failures to file company tax return – whether shortage of funds to pay agent reasonable excuse – no – whether proportionality to be taken into account by Tribunal – no – appeal dismissed
Citations:
[2012] UKFTT 99 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 09 December 2022; Ref: scu.451943
