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Ryden Contractors Ltd v Revenue & Customs (CT - Tax return - late filing penalties - injury of sole director)

[2020] UKFTT 462

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

13th November, 2020

Legislation Cited

Legislation Name	Provision
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Romasave (Property Services) Ltd v HMRC	[2015] UKUT 254	United Kingdom Upper Tribunal	United Kingdom	27 May 2015	BAILII		163
R (on the application of Durham Co Ltd (trading as Max Recycle)) v Revenue and Customs Commissioners	[2018] UKUT 188; [2018] BTC 517	United Kingdom Upper Tribunal	United Kingdom	8 Jun 2018	BAILII		7
Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations	[2009] SI 2009/3218		United Kingdom	circa 2009			1

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