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Island Contract Management (UK) Ltd v Revenue and Customs: FTTTx 2 Apr 2013

FTTTx CONSTRUCTION INDUSTRY SCHEME – notices of determination – whether UK contractor obliged to make deductions under the scheme in respect of payments made to its Isle of Man parent company -yes- withdrawal of gross payment status – whether discretion properly exercised -yes- FA 2004 Sections 57 to 67 – Income Tax (Construction Industry Scheme) … Continue reading Island Contract Management (UK) Ltd v Revenue and Customs: FTTTx 2 Apr 2013

Ormandi v Revenue and Customs: FTTTx 5 Nov 2019

INCOME TAX – construction industry scheme – whether determination under Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 must take into account sub-contractors’ tax positions not reflected in a direction under Regulation 9(5) – no – appeal dismissed Citations: [2019] UKFTT 667 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November … Continue reading Ormandi v Revenue and Customs: FTTTx 5 Nov 2019

Refit Shopfitting Services Ltd v Revenue and Customs: FTTTx 2 Jan 2013

FTTTx INCOME TAX – construction industry scheme – deductions from payments to subcontractors – travel and other expenses included in subcontractor invoices – obligation to deduct tax from such payments – determination to recover underdeductions from the Appellant under Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 – HMRC refusing to make a direction … Continue reading Refit Shopfitting Services Ltd v Revenue and Customs: FTTTx 2 Jan 2013

Cormac Construction Ltd v Revenue and Customs: FTTTx 17 Dec 2009

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

PVC Fascia Company v Revenue and Customs: FTTTx 24 Nov 2010

FTTTx Sub-contractors in the construction industry – Failure to make deductions from payments to sub-contractors – HMRC not satisfied payments taken into account on sub-contractors returns – determinations to pay amount not deducted – whether determinations in correct amount – amount partly reduced – insufficient evidence for further reduction – Appeal allowed in part – … Continue reading PVC Fascia Company v Revenue and Customs: FTTTx 24 Nov 2010

Winsor (T/A Winsor Electrical) v Revenue and Customs: FTTTx 26 Oct 2012

CONSTRUCTION INDUSTRY SCHEME – amount of determination under regulation 13 of the Income Tax (Construction Industry Scheme) Regulations 2005 – whether correct – taxpayer alleging that the amount was based on incorrect information supplied by third parties to HMRC – lack of evidence – determination reduced to an amount accepted by the appellant to be … Continue reading Winsor (T/A Winsor Electrical) v Revenue and Customs: FTTTx 26 Oct 2012

Sowinski v Revenue and Customs: FTTTX 7 Dec 2015

FTTTX INCOME TAX – construction industry scheme – determinations under Regulation 13 of Income Tax (Construction Industry Scheme) Regulations 2005 – Tribunal’s jurisdiction in relation to Regulation 9(5) of Regulations – penalties – whether ‘reasonable excuse’ – appeal allowed in part [2015] UKFTT 636 (TC) Bailii England and Wales Income Tax Updated: 08 January 2022; … Continue reading Sowinski v Revenue and Customs: FTTTX 7 Dec 2015

Barett v Revenue and Customs: FTTTx 7 Jul 2015

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

Britannic Estates Ltd v Revenue and Customs: FTTTx 20 Oct 2014

FTTTx CONSTRUCTION INDUSTRY SCHEME – failure to deduct tax from payments made to sub-contractors – Regulations 9 and 13 Income Tax (Construction Industry Scheme) Regulations 2005 – appeal allowed in part [2014] UKFTT 974 (TC) Bailii England and Wales Income Tax, Construction Updated: 23 December 2021; Ref: scu.538980

J and M Interiors (Scotland) Ltd v Revenue and Customs: FTTTx 13 Feb 2014

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

J P Whitter (Waterwell Engineers) Ltd v HM Revenue and Customs: CA 24 Nov 2016

Important point of principle concerning the power of HMRC, to cancel the registration of a taxpayer for gross payment under the legislation which governs the Construction Industry Scheme. . .

J P Whitter (Waterwell Engineers) Ltd v Revenue and Customs: FTTTx 18 Oct 2012

FTTTxp INCOME TAX – construction industry scheme – cancellation of gross payment status – s66 Finance Act 2004 – HMRC discretion – whether properly exercised – Failure to take into account effect of cancellation . .

JP Whitter (Water Well Engineers) Ltd v Revenue and Customs: SC 13 Jun 2018

The taxpayers registration under the Construction Industry Scheme had been withdrawn. The Court was now asked whether HMRC are obliged, or at least entitled, to take into account the impact on the taxpayer’s business of the cancellation of its . .

Revenue and Customs v J P Whitter (Water Well Engineers) Ltd: UTTC 13 Jul 2015

UTTC INCOME TAX – construction industry scheme – cancellation of gross payment status – s 66 Finance Act 2004 – HMRC discretion – scope of – whether properly exercised – failure to take into account effect of . .

Sowinski v Revenue and Customs; FTTTX 7 Dec 2015

References: [2015] UKFTT 636 (TC) Links: Bailii FTTTX INCOME TAX – construction industry scheme – determinations under Regulation 13 of Income Tax (Construction Industry Scheme) Regulations 2005 – Tribunal’s jurisdiction in relation to Regulation 9(5) of Regulations – penalties – whether ‘reasonable excuse’ – appeal allowed in part Last Update: 26-Dec-15 Ref: 557190