Construction Industry Scheme – penalties for late filing of CIS returns – whether proportionality of penalties in comparison to the amount of tax due amounted to special circumstances – para 16 Sch 55 FA 2009 – appeal dismissed
Citations:
[2019] UKFTT 499 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 25 October 2022; Ref: scu.641322
