Ground Force Construction Ltd v Revenue and Customs (Procedure – Whether Appeal To Be Accepted Out of Time): FTTTx 25 Apr 2019

PROCEDURE – whether appeal to be accepted out of time – yes CONSTRUCTION INDUSTRY SCHEME – failure to implement notification of tax treatment change – determination issued – penalty imposed – whether appeal out of time – no – whether reasonable care taken – yes – appeal dismissed

Citations:

[2019] UKFTT 274 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 26 October 2022; Ref: scu.637843