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Dumitrascu v Revenue and Customs (Income Tax/Corporation Tax : Profits): FTTTx 25 Sep 2018

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:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 31 December 2022; Ref: scu.632299

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