Do you have clients who have been charged penalties pre on-line filing even though accounts and CT600 were otherwise correct and submitted on time.Then take a look at section 433 Companies Act 2006.Recently won on internal appeal and HMRC made no reference to my submissions re:s.433 as I think HMRC did not wish to set a precedent.http://www.legislation.gov.uk/ukpga/2006/46/section/433 http://www.legislation.gov.uk/ukpga/2006/46/section/436
17th Jul 2012
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Pre-on line filing penalties accs not signed
Pre-on line filing penalties accs not signed