In GV Cox Ltd v HMRC (TC01172 – 7 June) a company did not post its corporation tax return for the year ending 31 May 2009 until 27 August 2010. HMRC did not receive the return until 6 September 2010. HMRC imposed a penalty of £200 under FA 1998 Sch 18 para 17(2)(b).
The company appealed contending that the return had been submitted within three months of the filing date so that the penalty should only be £100 (under FA 1998 Sch 18 para 17(2)(a)).
The First-tier Tribunal rejected this contention and dismissed the appeal observing that the effect of Sch 18 para 17(2)(a) was that the penalty was only £100 provided that the return was delivered within three months of the filing date.
Judge Brooks held that since the return had not been posted until Friday...
90a1d87b-c1b5-43c3-a720-cd324830adee.tmb-editorspic.jpg?sfvrsn=1b2d0a7e_1)
