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T PA Accountancy Services Ltd v Revenue And Customs (Corporation tax - late filing penalty - whether reasonable excuse)

[2022] UKFTT 345

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

9th September, 2022

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII
Rowland v HMRC	[2006] STC (SCD) 536		United Kingdom	circa 2006
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991

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