FTTTx Construction Industry Scheme .S 57 FA 2004. Regulation 4 SI 2005/2045. Obligation to deliver a monthly return imposed by s 57 on ‘persons who make payments under construction contracts’ When a person ceased to be one who made payments. Extent of obligation to deliver nil return under Reg 4(10). Where obligation existed whether reasonable excuse for failure – reliance on another. Proportionality – Effect of Human Rights law – SKG(London) ltd TC 00282 considered.
[2010] UKFTT 577 (TC)
Bailii
England and Wales
Construction, Income Tax
Updated: 20 January 2022; Ref: scu.567534