Appeal against penalties imposed for the late submission of ten monthly CIS returns on the grounds that not all the returns were received from HMRC – those received were posted on time but delayed by the postal service- the Appellant had reported the nil returns by telephone.
Judges:
Radford
Citations:
[2011] UKFTT 76 (TC)
Links:
Taxes – Other, Construction
Updated: 17 September 2022; Ref: scu.442813