Search Results for: Income and Corporation Taxes Act 1988 565

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Revenue and Customs v Facilities and Maintenance Engineering Ltd: ChD 30 Mar 2006

The contractor sought an exemption certificate. The revenue refused it saying that he had failed to make the appropriate returns, and now appealed the General Comissioners’ decision to issue one. Held: This was not a situation where there was any discretion. The section was rigorously prescriptive save only where a failure was ‘minor and technical’. … Continue reading Revenue and Customs v Facilities and Maintenance Engineering Ltd: ChD 30 Mar 2006

Arnold (Inspector of Taxes) v G Con Ltd: ChD 4 Mar 2005

The revenue appealed against an order by the general commissioners to grant to the taxpayer, a construction industry subcontractor, a fresh exemption certficate where he had been consistently late in submitting tax and NI payments of several thousand pounds. Held: The determination was incorrect as a matter of law. The breaches could not be described … Continue reading Arnold (Inspector of Taxes) v G Con Ltd: ChD 4 Mar 2005

Templeton (Inspector of Taxes) v Transform Shop Office and Bar Fitters Ltd: ChD 15 Jul 2005

The contractor had not met its liabilities to pay PAYE. The general commissioners had nevertheless granted a construction industry certificate under sections 561 and 565, having found an informal agreement to allow late payments. Held: No tax was now outstanding. The taxpayer had a turnover of andpound;5 million a year, but would be bankrupt without … Continue reading Templeton (Inspector of Taxes) v Transform Shop Office and Bar Fitters Ltd: ChD 15 Jul 2005