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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 SPC00391, [2003] UKSC SPC391

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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.
 
Decision to Download:No copy available
 


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URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00391.html