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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Glenthorne Property Services Ltd v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - late filing penalty) [2021] UKFTT 370 (TC) (18 October 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08301.html
Cite as: [2021] UKFTT 370 (TC)
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| Decision Number: | TC 08301 |
| Appellant: | GLENTHORNE PROPERTY SERVICES LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne Fairpo |
| Date Of Decision: | 18/10/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | CONSTRUCTION INDUSTRY SCHEME - late filing penalty - whether appeal late - no - internet connection failure - whether reasonable excuse - no - whether special circumstances - no - appeal dismissed |