CONSTRUCTION INDUSTRY SCHEME – late filing of monthly returns – obligation delegated to bookkeeper – Appellant asserted that yearly P35’s contained details of CIS deductions – whether a reasonable excuse – no – Section 98A Taxes Management Act 1970 – Schedule 55 to the Finance Act 2009 – CIS tax deductions not accounted for to HMRC – whether penalties unfair or disproportionate – no – principles set down in Bosher applied – appeal not allowed
[2015] UKFTT 587 (TC)
Bailii
England and Wales
Income Tax, Construction
Updated: 07 January 2022; Ref: scu.556399
