INCOME TAX – Construction Industry Scheme – Income Tax (Construction Industry Scheme) Regulations 2005 – refusal decision to grant relief under regulation 9(3) – s 61(1) FA 2004 – materials cost excluded for CIS withholding tax – distinction between plant hired-in and plant owned by subcontractors – Condition A relief criteria – whether ‘reasonable care’ taken – whether admission of ‘errors in good faith’ – whether ‘genuine belief’ held – appeal allowed
[2021] UKFTT 294 (TC)
Bailii
England and Wales
Updated: 19 October 2021; Ref: scu.667912