The Commissioners for HM Revenue and Customs v Anthony Bosher: [2013] UKUT 0579 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 19 November 2013.
Read the full decision in .
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.
Published 1 December 2016