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…