FTTTx Gross payment scheme for construction industry – decision to withdraw gross payment status from Appellant for failure of compliance condition – Appellant a partnership – partners defaulted in relation to self assessment obligations – Appellant suffered cash flow difficulties because of late payment by main customers over a number of years – pattern of paying self assessment by instalments – did this pattern of payment amount to an informal arrangement giving Appellant a reasonable excuse for FA 2004 purposes – in the circumstances yes – appeal allowed
[2010] UKFTT 158 (TC)
Bailii
England and Wales
Updated: 09 August 2021; Ref: scu.422164