Bolger (T/A JMJ Electrical) v Revenue and Customs: FTTTx 11 Aug 2017

(Income Tax/Corporation Tax : Penalty) CONSTRUCTION INDUSTRY SCHEME – penalty for failure to make returns- whether appellant had withdrawn from the scheme before the date for which penalties were levied – No. Whether reasonable excuse for late returns – No. Appeal dismissed.

Citations:

[2017] UKFTT 627 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 March 2022; Ref: scu.592632