FTTTx Construction Industry Scheme – Appeal against refusal of registration for gross payment – Failure of ‘Compliance test’ – late filing of self assessment tax returns – Reliance on accountants – Whether reasonable excuse (s 118(2) TMA) – Yes – Appeal allowed
Citations:
[2011] UKFTT 69 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 04 February 2022; Ref: scu.442840