Harris Groundworks (A Partnership) v Revenue and Customs: FTTTx 30 Jul 2010

FTTTx Construction Industry Scheme – Appeal against cancellation of registration for gross payment – Failure of ‘Compliance test’ – Reliance on general manager – Trusted employee – Whether reasonable excuse on facts – Yes – Appeal allowed.

Citations:

[2010] UKFTT 358 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 August 2022; Ref: scu.422325