Hart St Investements Ltd v Revenue and Customs (Construction Industry Scheme : Property Development): FTTTx 13 May 2020

CONSTRUCTION INDUSTRY SCHEME – property development – property owned by five persons – appellant company specially formed to facilitate property development – were payments by appellant to building contractors made under ‘construction contracts’? – was appellant a person to whom s59 applied? – was it carrying on a business which included construction operations? – yes – was there a reasonable excuse for failure to make CIS returns? – no – appeal dismissed

[2020] UKFTT 218 (TC)
England and Wales

Construction, Income Tax

Updated: 22 January 2022; Ref: scu.651598