UTTC CONSTRUCTION INDUSTRY SCHEME – fixed and month 13 penalties -late filing of returns – no reasonable excuse – proportionality of penalties – whether within wide margin of appreciation – interpretation of s 100B Taxes Management Act 1970 – Human Rights Act 1998 – appeal allowed’
[2013] UKUT 579 (TCC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.521024
