FTTTX Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry – INCOME TAX – construction industry scheme (CIS) – contractor failing to deduct tax on payments to sub-contractor – Income Tax (Construction Industry Scheme) Regulations 2005, regs 9 and 13 – TMA 1970, s 50(6) – penalties for failure to make CIS returns – TMA, s 98A, s 100, s 102 – extent of tribunal’s jurisdiction – whether taxpayer had reasonable excuse in respect of failure to make returns – s 118(2) – reliance on accountant
[2015] UKFTT 329 (TC)
Bailii
England and Wales
Income Tax, Construction
Updated: 02 January 2022; Ref: scu.550291