Penalties for non-submission of yearly CIS 36 Returns – No loss of tax to HMRC – Whether reasonable excuse – no – Whether HMRC should have exercised a discretion to mitigate the penalties under Section 102 TMA 1970 – Hardship and proportionality
Citations:
[2010] UKFTT 409 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax, Taxes Management
Updated: 31 August 2022; Ref: scu.426557
