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:
Jurisdiction:
England and Wales
Taxes Management
Updated: 26 October 2022; Ref: scu.637843