皇冠体育app 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 鈥� fixed and month 13 penalties 鈥攍ate filing of returns 鈥� no reasonable excuse 鈥� proportionality of penalties 鈥� whether within wide margin of appreciation 鈥� interpretation of s 100B Taxes Management Act 1970 鈥� Human Rights Act 1998 鈥� appeal allowed.
Updates to this page
Published 1 December 2016