Construction Industry Scheme – Appellant paid sub-contractor gross -appellant liable for amount that ought to have been deducted – appeal against HMRC’s refusal to make direction relieving appellant under Regulation 9 of the Income Tax (Construction Industry Scheme) Regulations 2005 (‘CIS Regulations’) because HMRC not satisfied sub-contractor had paid tax – whether Tribunal had jurisdiction on this point – no – whether HMRC wrong to refuse relief under Regulation 9(3) of CIS Regulations (reasonable care to comply, error made in good faith, genuine belief deduction obligation did not apply) – no – appeal dismissed
[2012] UKFTT 284 (TC)
Bailii
England and Wales
Updated: 31 October 2021; Ref: scu.462684
