Construction Industry Scheme – penalties for late filing of return required by paragraph 4 of the Income Tax (Construction Industry Scheme) Regulations 2005 taxpayer registered for filing on line therefore no prompt by HMRC – whether a reasonable excuse under s.118(2) TMA 1970 – no
Citations:
[2010] UKFTT 415 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax, Construction
Updated: 04 July 2022; Ref: scu.426544