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 The Commissioners for HM Revenue and Customs v ANTHONY BOSHER: [2013] UKUT 0579 (TCC).

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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