SCIT CONSTRUCTION INDUSTRY CERTIFICATES – Preliminary issue being an appeal against Assessments under Regulation 14 of IT (Sub-contractors in the Construction Industry) Regs 1993 SI 1993/743 – Appeal dependent on whether Appellant’s contract for the supply of workers to it was a contract simply with one counter-party sub-contractor (which held a CIS 6 Certificate) or … Continue reading London Recruitment Services Ltd v Revenue Customs: SCIT 7 Jun 2006