United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Anthony Bosher [2013] UKUT 579 (TCC) (19 November 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/579.html
Cite as: [2013] BTC 2126, [2013] STI 3671, [2014] STC 617, [2013] UKUT 579 (TCC)

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FTC/03/2013 - HMRC v Anthony Bosher [2013] 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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