Cunningham (T/A Cunningham Construction) v Revenue and Customs: FTTTx 6 Jun 2014 FTTTx Construction Industry Scheme – late filing – four late returns – no proof of posting – no excuses offered by Appellant- penalties upheld [2014] UKFTT 566 (TC) Bailii Income Tax Updated: 05 December 2021; Ref: scu.526914