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