FTTTx Construction Industry Scheme – penalties for late filing of returns required by paragraph 4 of the Income Tax (Construction Industry Scheme) Regulations 2005 – Reasonable excuse defence under section 118(2) TMA 1970 – No power to mitigate penalties – Preliminary Decision – proportionality issue not argued but considered by the Tribunal – Tribunal in doubt as to whether the statutory provisions satisfy the requirements of the Human Rights law principle of proportionality – Greengate Furniture Ltd. v Customs and Excise [2003] UKVAT V18280 considered – Directions made to list the appeal for further argument on the proportionality issue and on what interpretation of the statutory provisions in issue should be adopted by the Tribunal if it was to conclude that the statutory provisions (or any of them) did not satisfy the Human Rights law principle of proportionality.
Citations:
[2009] UKFTT 341 (TC)
Links:
Income Tax
Updated: 17 August 2022; Ref: scu.409171