Keyword
6 decisions turning on late filing penalty.
The appellant, Pickquick Carriers Ltd, had previously traded as Pickwick Carriers before being purchased by Pickwick Carriers Limited on 31 July 2009. It employed a book-keeper on whom it relied to make its tax returns. Its…
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…
Hoar Cross Parish Council, the appellant, employed staff and was accordingly required to file an employer's annual return, form P35, for the tax year 2009/10. Under regulation 73(1) of the Income Tax (Pay As You Earn) Regulations…
Contour Business Interiors, a contractor within the Construction Industry Scheme, was required to file monthly CIS returns with HMRC. In January 2010 it appointed new agents, George H.W. Griffith Ltd, trading as Griffith &…
The appellant, Mr Alan Thomas Davies, is a contractor who has traded within the new Construction Industry Scheme and employed subcontractors since the scheme began on 6 April 2007. Under regulation 4(1) of the Income Tax…
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…