Sub-contractors in the construction industry – Contractors’ returns – Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 – late submission of return – sections 98A and 118 Taxes Management Act 1970 – amendment to section 98A from 6th April 2007 – reasonable excuse
[2010] UKFTT 507 (TC)
Bailii
England and Wales
Taxes Management
Updated: 27 December 2021; Ref: scu.426626