References: [2015] UKFTT 636 (TC)
Links: Bailii
FTTTX INCOME TAX – construction industry scheme – determinations under Regulation 13 of Income Tax (Construction Industry Scheme) Regulations 2005 – Tribunal’s jurisdiction in relation to Regulation 9(5) of Regulations – penalties – whether ‘reasonable excuse’ – appeal allowed in part
Last Update: 26-Dec-15 Ref: 557190