Construction Industry Scheme – cancellation of gross payment registration – breaches of compliance test – whether reasonable excuse under para 8(3) sch 11 FA 2004 – whether forgiveness under reg 32 Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045) – appeal dismissed
[2012] UKFTT 536 (TC)
Bailii
England and Wales
Income Tax, Construction
Updated: 15 November 2021; Ref: scu.466069