|[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]|
United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Anthony Bosher  UKUT 579 (TCC) (19 November 2013)
Cite as:  STI 3671,  UKUT 579 (TCC),  STC 617,  BTC 2126
[New search] [Context] [View without highlighting] [Printable PDF version] [Help]
FTC/03/2013 - HMRC v Anthony Bosher  UKUT 579 (TCC) (19 November 2013)
"CONSTRUCTION INDUSTRY SCHEME – fixed and month 13 penalties –late filing of returns – no reasonable excuse – proportionality of penalties – whether within wide margin of appreciation – interpretation of s 100B Taxes Management Act 1970 – Human Rights Act 1998 – appeal allowed"
A HTML version of this file is not available click here or view below the pdf version : 579.pdf