INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – return amended by closure notice to remove most of deduction for payments to sub-contractors and all amounts said to have been suffered by appellant under the CIS scheme agreed not to have been suffered – whether deductions for payments made allowable – whether turnover should be reduced on account of fictitious CIS amounts deducted which were nevertheless added to turnover by the appellant – appeal allowed.
Citations:
[2018] UKFTT 553 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Income Tax
Updated: 31 December 2022; Ref: scu.632299
