FTTTX CONSTRUCTION INDUSTRY SCHEME – late filing of returns – Section 98A Taxes Management Act – Schedule 55 to the Finance Act 2009 – whether penalties unfair or disproportionate – principles set down in Bosher applied – appeal not allowed
[2015] UKFTT 28 (TC)
Bailii
England and Wales
Construction, Income Tax
Updated: 27 December 2021; Ref: scu.542033