Keyword

corporation tax return

2 decisions turning on corporation tax return.

The Horseshoe Inn and Lodge Limited v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)24 Jun 2011[2011] UKFTT 418 (TC)Added 6 Aug 2026

The appellant, The Horseshoe Inn and Lodge Limited, appealed against penalties imposed by HM Revenue and Customs for the late delivery of its Corporation Tax returns for two accounting periods. Flat rate penalties of £200 were…

Somercombe OTS No 39 Limited (in liquidation) v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)12 Apr 2011[2011] UKFTT 244 (TC)Added 6 Aug 2026

Somercombe OTS No 39 Limited went into liquidation on 21 May 2009, triggering an obligation to file a corporation tax return for the accounting period 1 April 2009 to 21 May 2009, due on 21 May 2010. Eric Brightwell was appointed…

tax-appeals late filing penalty corporation tax return reasonable-excuse penalties