Generate a structured brief — facts, issues, held, reasoning, and significance — for this case in seconds. Or browse the verbatim judgment via the source links below.
CORPORATION TAX �� late� filing of company tax return � penalties under paragraph 17(2) and 18(2)� Schedule 18 Finance Act 1998 � serious illness of company's accountant and agent � whether reasonable excuse
This is an appeal against penalties totalling �1,747.42 imposed under paragraphs 17(2) and 18(2) Schedule 18 Finance Act 1998 in respect of the late filing of the appellant's company tax return the accounting period ended 30 August 2008.
The appellant's company tax return in respect of the accounting period ended 31 August 2008 was due by 31 August 2009. It was received by HMRC on 23 August 2010. There is no dispute that the return was filed late. The issue in this appeal was whether there was a reasonable excuse for the late filing.
The appellant is a small company operating in the healthcare industry supplying products to help disabled people to live independently.
In 1999 the appellant appointed Mr Richard Kau, of the accounting firm Fisher Kau, to advise it in respect of its accounting and tax affairs. Mr Kau remained the appellant's adviser and tax agent until his death from cancer in September 2011.
Auto-extracted from BAILII. Full structured brief in progress — the source links below give you the verbatim judgment in the meantime.
Multiple official and mirror sources — pick whichever loads cleanly on your network.
Common Room
0 comments · About the Common Room →
No comments yet — start the discussion.
Voted-best comments help future students and feed Caselaw's AI study tools.