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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
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
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
Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations	[2009] SI 2009/3218		United Kingdom	circa 2009			1

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