Glenthorne Property Services Ltd v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - late filing penalty) [2021] UKFTT 370 (TC)

FTT-Tax

Glenthorne Property Services Ltd v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - late filing penalty)

[2021] UKFTT 370 (TC)

Notes: CONSTRUCTION INDUSTRY SCHEME - late filing penalty - whether appeal late - no - internet connection failure - whether reasonable excuse - no - whether special circumstances - no - appeal dismissed