The First-tier Tribunal held that a penalty determination for the late filing of a corporation tax return was not valid, as it was not made by an authorised officer of HMRC, and that if its decision was wrong the company had a reasonable excuse for not filing on time.
Summary
The First-tier Tribunal held that a penalty determination for the late filing of a corporation tax return was not valid, as it was not made by an authorised officer of HM Revenue and Customs (HMRC), and that if its decision was wrong the company had a reasonable excuse for not filing on time.
Background
The appellant company’s tax return for its accounting period ended 31 March 2016 was due to be filed by 31 March 2017 but was not filed until 16 May 2017. HMRC issued a penalty notice for failure to file the return by the due date. The appellant appealed.
