Codu Computer Ltd v Revenue & Customs [2011] UKFTT 186 (TC) (28 February 2011)
HMRC failed to provide evidence that the notice required signed documents or that the Appellant did not submit valid returns within the deadline; therefore, the penalties were not validly imposed.
- Citation
- [2011] UKFTT 186
- Parties
- Appellant: Codu Computer Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 28 February 2011
- Procedural Posture
- Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
- Outcome
- Appeal allowed
- Legal Topics
- Corporation Tax, Late Filing Penalties, Reasonable Excuse, Burden of Proof
Case Brief
Summary, issues, holding and outcome
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Parties
Codu Computer Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
Legal Issues
- 1 Whether HMRC established that company tax returns were filed late
- 2 Whether the Appellant was required to submit signed accounts with its returns
- 3 Whether penalties for late filing were validly imposed
Ratio Decidendi
HMRC failed to provide evidence that the notice required signed documents or that the Appellant did not submit valid returns within the deadline; therefore, the penalties were not validly imposed.
Court Disposition
Appeal allowed
Orders
- The determination of the two £100 penalties is set aside.
Full Case Text
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