Construction industry scheme – cancellation of gross payment registration supposedly obtained on the basis of false information – shadow director – whether failure to notify shadow director of applicant company to Companies House gave rise to – false information – whether obligation to notify shadow directors to Companies House under Companies Act 2006 arises – held no (unlike Companies Act 1985) – failure to notify therefore incapable of giving rise to false information allowing cancellation of registration – s 66(3) and 67 Finance Act 2004 – appeal allowed
Citations:
[2021] UKFTT 482 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management, Construction
Updated: 26 March 2022; Ref: scu.671535