Corporation Tax, Finance Act 2009
13.3Surcharge for Late Submission of Returns
TCA97 s1084
As the subheading indicates, there is a surcharge penalty (not to be confused with the close company (paragraph 8.11) or tax avoidance (pa...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.