Barnes (HMIT) v Hilton Main Construction: ChD 15 Apr 2005

The revenue had refused to renew the respondent’s certificate, and now itself appealed against the contractor’ success on appeal to the General Commissioners.
Lewison J
[2005] EWHC 1355 (Ch), [2005] STC 1532
Bailii
Income and Corporation Taxes Act 1988 565
England and Wales
Cited by:
CitedJP Whitter (Water Well Engineers) Ltd v Revenue and Customs SC 13-Jun-2018
The taxpayers registration under the Construction Industry Scheme had been withdrawn. The Court was now asked whether HMRC are obliged, or at least entitled, to take into account the impact on the taxpayer’s business of the cancellation of its . .

Lists of cited by and citing cases may be incomplete.
Updated: 27 July 2021; Ref: scu.403329