Cormac Construction Ltd v Revenue and Customs: FTTTx 17 Dec 2009

Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse – Yes – Appeal Allowed – section 66 and schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005

Citations:

[2009] UKFTT 380 (TC)

Links:

Bailii

Statutes:

Income Tax (Construction Industry Scheme) Regulations 2005

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 04 October 2022; Ref: scu.409139