Construction Industry Scheme – determination under regulation 13 of CIS regulations – consideration of amounts related to cost of materials to be properly deducted from gross payments – discussion of meaning of best judgement – whether or not determination made to best judgement – held not – substitution of tribunal’s own judgement – appeal partially allowed
[2020] UKFTT 351 (TC)
Bailii
England and Wales
Construction
Updated: 01 January 2022; Ref: scu.654101