Laithwaite v Revenue and Customs: FTTTx 6 Aug 2014

FTTTx CONSTRUCTION INDUSTRY SCHEME -penalties under Schedule 24 Finance Act 2007 of andpound;41.13 – penalty under Section 98A (4) Taxes Management Act 1970 andpound;140 and andpound;7200 – failure to make scheme returns – incorrect assessment raised -appellant had reasonable excuse and penalty not proportional – appeal allowed

[2014] UKFTT 759 (TC)
Bailii
Taxes Management Act 1970 98A

Taxes Management

Updated: 20 December 2021; Ref: scu.535812