Tax

B Humphreys Building Construction Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)

[2019] UKFTT TC TC07289First-tier Tribunal (Tax)2019

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CORPORATION TAX � Late Filing Flat-Rate Penalties - Schedule 18 Finance Act 1998 - Were the penalties correctly imposed? - Yes - Was there a reasonable excuse? - No - Appeal dismissed

The Tribunal determined the appeal on 5 June 2018 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 13 August 2018 (with enclosures), HMRC�s Statement of Case dated March 2018 (with enclosures)

1.�� This is an appeal by B Humphreys Building Construction Limited (�the appellant�) against flat-rate penalties, totalling �1,246.88, imposed by the Respondents (�HMRC�) for the late filing of the appellant Company�s corporation tax return for the accounting periods ending (�APE�) 30 June 2017.

�� The Company was incorporated on 23 June 1997. Its main business activities are described at Companies House as building construction.

�� The legislation at Paragraph 3 Schedule 18 Finance Act (�FA�) 1998 requires a Company to deliver a Corporation Tax (�CT�) return. Paragraph 14 Schedule 18 FA 1998 stipulates �the filing date� by which the return should be filed.�

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