Arnold (Inspector of Taxes) v G Con Ltd: CA 12 May 2006

The tax payer company had failed to send in pay as you earn and NI returns for three years. The commissioners had found this to be only a minor failure and that the company was entitled to an exemption certificate under the construction industry scheme to allow it to pay its staff without deduction of income tax and NI. The court at first instance found in favour of the inspector.
Held: The company’s appeal failed. To be entitled to a certificate the company had to show that it had complied with its statutory duties for three years. Unless any failure was minor and technical. The facts found by the commissioners did not support such a conclusion.
Jonathan Parker LJ, Hughes LJ, Sir Peter Gibson
Times 09-Jun-2006, [2006] EWCA Civ 829
Income and Corporatin Taxes Act 1988 565
England and Wales
CitedEdwards (Inspector of Taxes) v Bairstow HL 25-Jul-1955
The House was asked whether a particular transaction was ‘an adventure in the nature of trade’.
Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only . .
Appeal fromArnold (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 . .

These lists may be incomplete.
Updated: 30 January 2021; Ref: scu.242629