CONSTRUCTION INDUSTRY SCHEME – fixed and month 13 penalties – late filing of returns – no reasonable excuse – proportionality of penalties – whether within wide margin of appreciation – interpretation of s100B Taxes Management Act 1970 – Human Rights Act 1998 – appeal allowed in part
[2012] UKFTT 631 (TC)
Bailii
Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 25 January 2022; Ref: scu.466195
