BTN Flooring Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry) [2018] UKFTT 45 (TC) (02 February 2018)
The combination of Ms Naylor’s health problems and her inability to file online, despite genuine attempts to comply and seek assistance, constituted a reasonable excuse for the late filing of CIS returns. The penalties were therefore discharged.
- Citation
- [2018] UKFTT 45 (TC)
- Parties
- Appellant: BTN Flooring Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 02 February 2018
- Procedural Posture
- Tax Penalty Appeal / First Tier Tribunal Decision
- Outcome
- Appeal allowed
- Legal Topics
- Construction Industry Scheme, Late Filing Penalties, Reasonable Excuse
Case Brief
Summary, issues, holding and outcome
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Parties
BTN Flooring Ltd
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late filing of CIS returns
Ratio Decidendi
The combination of Ms Naylor’s health problems and her inability to file online, despite genuine attempts to comply and seek assistance, constituted a reasonable excuse for the late filing of CIS returns. The penalties were therefore discharged.
Court Disposition
Appeal allowed
Orders
- Penalties discharged
Full Case Text
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