FTTTx Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry – INCOME TAX – construction industry scheme – late filing of returns – penalties – proportionality of penalties – Commissioners for HM Revenue and Customs v Bosher applied – calculation of penalty – reasonable excuse – appeal allowed in part
[2015] UKFTT 342 (TC)
Bailii
England and Wales
Income Tax, Construction
Updated: 02 January 2022; Ref: scu.550568