FTTTx Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse – No – Appeal dismissed – section 66 and schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005 Citations: [2010] UKFTT 269 (TC) Links: Bailii Statutes: … Continue reading Pollard v Revenue and Customs: FTTTx 14 Jun 2010
Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse – Yes – Appeal Allowed – section 66 and schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005 Citations: [2009] UKFTT 380 (TC) Links: Bailii Statutes: Income … Continue reading Cormac Construction Ltd v Revenue and Customs: FTTTx 17 Dec 2009
Construction Industry Scheme — appeal against removal of gross payment status — whether ‘reasonable excuse’ within paragraph 12 (3) Schedule 11 Finance Act 2004 – whether defaults to be disregarded under Regulation 32 The Income Tax (Construction Industry Scheme) Regulations 2005 — whether Appellant failed ‘reason to expect’ test in paragraph 12 (7) Schedule 11 … Continue reading K1 Construction Ltd v Revenue and Customs: FTTTx 23 Jul 2010
Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse on the facts – Yes – Appeal allowed – section 66 and schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005 [2010] UKFTT 585 (TC) Bailii England … Continue reading S Morris Groundwork Ltd v Revenue and Customs: FTTTx 18 Nov 2010
FTTTX Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry – INCOME TAX – construction industry scheme (CIS) – contractor failing to deduct tax on payments to sub-contractor – Income Tax (Construction Industry Scheme) Regulations 2005, regs 9 and 13 – TMA 1970, s 50(6) – penalties for failure to make CIS returns – TMA, … Continue reading Barett v Revenue and Customs: FTTTx 7 Jul 2015
Construction Industry Scheme – cancellation of gross payment registration – breaches of compliance test – whether reasonable excuse under para 8(3) sch 11 FA 2004 – whether forgiveness under reg 32 Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045) – appeal dismissed [2012] UKFTT 536 (TC) Bailii England and Wales Income Tax, Construction Updated: … Continue reading Base Brickwork (A Firm) v Revenue and Customs: FTTTx 22 Aug 2012
FTTTx CONSTRUCTION INDUSTRY SCHEME – failure to deduct tax from payments made to sub-contractors – whether contractor took reasonable care – yes – whether error made in good faith – yes – appeal allowed – Regulation 9 Income Tax (Construction Industry Scheme) Regulations 2005 [2014] UKFTT 183 (TC) Bailii England and Wales Income Tax, Construction … Continue reading J and M Interiors (Scotland) Ltd v Revenue and Customs: FTTTx 13 Feb 2014