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Decision Number: |
TC 00978 |
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Appellant:
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Heronslea Ltd |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
ANNE REDSTON
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Date Of Decision:
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03/02/2011 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Penalty |
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Notes:
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Date of delivery of return - Construction Industry Scheme - penalty for late delivery of return - no certificate of posting - whether return deemed to be delivered in the ordinary course of post - yes - whether return delivered late - no - appeal allowed |
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Decision(s) to Download:
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TC00978.doc 
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