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A Longworth and Sons Ltd v Revenue and Customs: FTTTx 24 Jun 2009

FTTTx Cancellation of Gross Payment Status under s66(1) Finance Act 2004; reasonable excuse for failures; trading problems; use of discounted invoice system; proportionality. Citations: [2009] UKFTT 286 (TC) Links: Bailii Statutes: Finance Act 2004 66(1) Jurisdiction: England and Wales Income Tax, Construction Updated: 01 October 2022; Ref: scu.408989

Begbie JR (T/A Ready Steady Labourers) v Revenue and Customs: FTTTx 17 Mar 2011

FTTTx Income Tax – Gross Construction Industry Status – whether status should be withdrawn – whether reasonable excuse for failing to meet obligations under section 66(1)(c) Finance Act 2004 – Appeal dismissed. Citations: [2011] UKFTT 184 (TC) Links: Bailii Statutes: Finance Act 2004 66(1)(c) Jurisdiction: England and Wales Income Tax Updated: 17 September 2022; Ref: … Continue reading Begbie JR (T/A Ready Steady Labourers) v Revenue and Customs: FTTTx 17 Mar 2011

Bruce (T/A Norrie Bruce Plant Hire) v Revenue and Customs: FTTTx 11 Apr 2011

Income Tax – Gross Construction Industry Status – whether status should be withdrawn – whether reasonable excuse for failing to meet obligations under Section 66(1)(c) Finance Act 2004 – incorrect information as to ability to pay – payment late by 61 days – Appeal dismissed. Citations: [2011] UKFTT 241 (TC) Links: Bailii Jurisdiction: England and … Continue reading Bruce (T/A Norrie Bruce Plant Hire) v Revenue and Customs: FTTTx 11 Apr 2011