CONSTRUCTION INDUSTRY SCHEME – penalties for late filing of CIS returns – s 98A Taxes Management Act 1970 – schedule 55 to Finance Act 2009 – proportionality – special circumstances – reasonable excuse – effect of paragraph 17(3) of Schedule 55 to Finance Act 2009 – appeal allowed in part
[2018] UKFTT 744 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 21 December 2021; Ref: scu.632423