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Decision Number: |
TC 03879 |
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Appellant:
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GARY LAITHWAITE |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
David S PORTER
|
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Date Of Decision:
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06/08/2014 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Sub-contractors in the construction industry |
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Notes:
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CONSTRUCTION INDUSTRY SCHEME – penalties under Schedule 24 Finance Act 2007 of £41.13 – penalty under Section 98A (4) Taxes Management Act 1970 £140 and £7200 – failure to make scheme returns
– incorrect assessment raised - appellant had reasonable excuse and penalty not proportional
- appeal allowed |
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Decision(s) to Download:
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TC03879.pdf 
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