Construction Industry Scheme – Penalty for late submission of monthly returns required by Regulation 4 of the Income Tax (Construction Industry Scheme) Regulations 2005 – Whether there was a ‘reasonable excuse’ (Section 118 (2) TMA 1970) – Proportionality – Appeal dismissed
Citations:
[2011] UKFTT 279 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 01 February 2022; Ref: scu.442959