INCOME TAX-Construction Industry Scheme-appeal against HMRC’s refusal to make direction relieving appellant under regulation 9 CIS regulations-invoices contained references to ‘plant’-appellants made deduction against labour element only – mistaken belief this complied with section 61- had they shown reasonable care- no -one invoice contained simple error in respect of an item mistakenly thought to be materials – reasonable care accepted in respect of this invoice- appeal allowed in part
[2014] UKFTT 863 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536503