Sowinski v Revenue and Customs: FTTTX 7 Dec 2015

FTTTX INCOME TAX – construction industry scheme – determinations under Regulation 13 of Income Tax (Construction Industry Scheme) Regulations 2005 – Tribunal’s jurisdiction in relation to Regulation 9(5) of Regulations – penalties – whether ‘reasonable excuse’ – appeal allowed in part

[2015] UKFTT 636 (TC)
Bailii
England and Wales

Income Tax

Updated: 08 January 2022; Ref: scu.557190