Construction Industry Scheme – Appeal against cancellation of registration for gross payment – failure of ‘Compliance test’ – Reliance on Company Secretary – Whether a reasonable excuse on facts – Yes – Appeal allowed – section 66 and schedule 11 Finance Act 2004
[2010] UKFTT 199 (TC)
Bailii
England and Wales
Income Tax
Updated: 13 December 2021; Ref: scu.422222