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:
Statutes:
Income Tax (Construction Industry Scheme) Regulations 2005
Jurisdiction:
England and Wales
Income Tax, Construction
Updated: 04 October 2022; Ref: scu.409139