Heronslea Ltd v Revenue and Customs: FTTTx 3 Feb 2011

Date of delivery of return – Construction Industry Scheme – penalty for late delivery of return – no certificate of posting – whether return deemed to be delivered in the ordinary course of post – yes – whether return delivered late – no – appeal allowed.

Citations:

[2011] UKFTT 102 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 28 January 2022; Ref: scu.442871