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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Updates to this page

Published 1 December 2016