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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:  STC 617,  BTC 2126,  UKUT 579 (TCC),  STI 3671
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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"
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