Leeds Lifts Ltd v Revenue and Customs: FTTTx 26 Jun 2009

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.
[2009] UKFTT 287 (TC)
Bailii
England and Wales

Updated: 24 March 2021; Ref: scu.408995