Glenthorne Property Services Ltd v Revenue and Customs (Construction Industry Scheme – Late Filing Penalty): FTTTx 18 Oct 2021

Late filing penalty – whether appeal late – no – internet connection failure – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed

[2021] UKFTT 370 (TC)
Bailii
England and Wales

Income Tax

Updated: 14 January 2022; Ref: scu.669767