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United Kingdom Special Commissioners of Income Tax Decisions
You are here: BAILII >> Databases >> United Kingdom Special Commissioners of Income Tax Decisions >> Lessex Ltd v HM Inspector of Taxes [2003] UKSC SPC00391 (06 November 2003)
URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00391.html
Cite as: [2003] UKSC SPC391, [2003] UKSC SPC00391
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Decision Summary Information |
|
| Decision Number: | SPC/00391 |
| Appellant: | Lessex Ltd |
| Respondent: | HM Inspector of Taxes |
| Chairmen / Special Commissioners: |
Dr David W
WILLIAMS
|
| Date of Decision: | 06.11.2003 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Employment income |
| Notes: | |
| Corporation tax - late filing of company tax returns - penalty provisions - transitional provisions - whether fixed penalty under Schedule 18, paragraph 17 to the Finance Act 1998 for a third late filing of a company tax return should be the higher penalty of £1000 where one or more of the previous late filings was penalised under section 94 of the Finance Act Taxes Management Act 1970 and not under paragraph 17 - yes. |
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| Decision to Download: | No copy available |