The Loss of Reliefs for the Late Submission and Incomplete Return of Corporation Tax Returns
Under Section 1085 of the Taxes Consolidation Act, 1997 claims to a number of reliefs are restricted where tax returns are submitted late. The amount of the restriction is calculated […]
10/Apr/2019Late filing penalty notices delayed
In an agent update published earlier this year HMRC wrote that as part of EU Exit contingency planning, a