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:
Jurisdiction:
England and Wales
Income Tax, Construction
Updated: 28 January 2022; Ref: scu.442871