Income tax – Construction Industry Scheme – monthly returns – penalties for late submission – whether reasonable excuse – appointment of new agents – notification not received by HMRC – change to paper returns after previous electronic filing not notified to HMRC – paper returns not initially accepted – held reasonable excuse for initial failure but not afterwards – subject thereto, appeal dismissed
[2011] UKFTT 300 (TC)
Bailii
England and Wales
Income Tax
Updated: 13 January 2022; Ref: scu.443025
