FTTTx Penalties: Construction Industry Scheme. S98A(2)(a) Taxes Management Act 1970. Late filing of form CIS36. Whether penalty affected by the fact that P35 had been filed and tax due had been paid.
Citations:
[2009] UKFTT 287 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 05 October 2022; Ref: scu.408995