Legislation
4 decisions citing this instrument.
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…
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 &…
Durnbrae Limited appealed against an employer's penalty of £500 imposed for the late online submission of its P35 return for 2009/2010. The filing date was 19 May 2010, but the return was not submitted online until 6 October…
The appellant, Mr Shamim Ahmed, was issued with notices of assessment by HMRC on 30 November 2009 in respect of the 2004/05 and 2005/06 tax years. Each notice included a table showing how the amounts charged had been calculated…