CONSTRUCTION INDUSTRY SCHEME – failure to deduct tax from payments made to sub-contractors – refusal of direction to relieve contractor from obligation to withhold – whether contractor took reasonable care – yes whether error made in good faith – yes – appeal allowed – Regulation 9 Income Tax (Construction Industry Scheme) Regulations 2005
[2012] UKFTT 708 (TC)
Bailii
England and Wales
Income Tax
Updated: 24 January 2022; Ref: scu.466646