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Commentary

TC07952: Fortune Foods UK Ltd

Part V23 Soft drinks industry levy

[2020] UKFTT 478 (TC)

Soft Drinks Industry Levy - Finance Act 2009, Sch 55 - fixed penalty for late filing of SDIL return - appellant unaware of obligation to file return - whether reasonable excuse

The taxpayer, Fortune Foods UK Limited, appealed a Soft Drinks Industry Levy ('SDIL') penalty of £100 that was issued by HMRC on 5 December 2019. The taxpayer was registered for the SDIL on 1 March 2019 and

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