Crooks v Revenue and Customs: FTTTx 14 Apr 2011

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 March 2022; Ref: scu.442969