FTTTx INCOME TAX – Construction Industry Scheme – Late filing of CIS returns – Whether reasonable excuse? (s 118(2) TMA) – No – Whether penalty disproportionate? – No – Appeal dismissed
Judges:
Pauline Gandhi TJ
Citations:
[2011] UKFTT 246 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 26 March 2022; Ref: scu.442969