In Leisure Parks Real Estate Limited v HMRC [2020] TC07974, the First Tier Tribunal (FTT) found that a company did not have a reasonable excuse for filing its Corporation Tax return late simply because HMRC cancelled a penalty charged to a sister company in similar circumstances.

The FTT dismissed the company’s appeal finding that:

Useful guides on this topic

Penalties: Late Filing
Late returns can be subject to a mix of fixed and tax geared penalties. What penalties apply for late filing? Which penalty will apply and when? 

Appeals: Grounds for Appeal Toolkit
What grounds are there to appeal a tax penalty? How can you word a tax appeal? Can you appeal HMRC errors? What is a reasonable excuse?

Grounds for Appeal: Reasonable excuse
What is considered to be a 'reasonable excuse' when a taxpayer makes an appeal against a tax compliance failure?

How to appeal an HMRC decision
What type of decision can you appeal? What are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External link

Leisure Parks Real Estate Limited v HMRC [2020] TC07974


Squirrel ad


Are you enjoying our content? 

Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.

Register with us now to receive our receive our FREE SME Topical Tax Update & newletter