Appeal against penalties imposed for the late submission of six monthly CIS returns on the grounds that the penalties were out of proportion to the seriousness of the default and that the legislation could not be imposed because it was in contravention of the Human Rights Act 1998 on the grounds of proportionality and discrimination – appeal dismissed
[2011] UKFTT 337 (TC)
Bailii
England and Wales
Taxes Management
Updated: 09 November 2021; Ref: scu.443058