Leisure Parks Real Estate Limited v HMRC [2021]

This appeal concerned penalties levied by HMRC on a company for the late filing of its corporation tax return. Patrick Cannon appeared for the company against HMRC. The case is interesting because HMRC had reduced the penalties to nil for a sister company which had also filed its returns late in identical circumstances.

However, this fact was held not to be grounds for the company to be treated by HMRC consistently with its sister company.


Read the full decision here

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