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Decision Number: TC 05679
Appellant: Schotten & Hansen (UK) Ltd
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Anne SCOTT
Date Of Decision: 28/02/2017
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Sub-contractors in the construction industry
Notes: CONSTRUCTION INDUSTRY SCHEME – penalties – late filing of returns – one foreign sub-contractor – whether reasonable excuse – reliance on accountant – appeal allowed
Decision(s) to Download: TC05679.pdf TC05679.pdf