FTTTx INCOME TAX – Construction Industry Scheme – monthly returns – penalties – whether returns submitted on time – whether HMRC records conclusive – no – s 7 Interpretation Act 1978 – evidence as to arrangements for posting – on balance of evidence, held returns posted in sufficient time to be received by due dates – appeal allowed
[2014] UKFTT 3796 TC
Bailii
Income Tax
Updated: 20 December 2021; Ref: scu.535949
