Industrial Contracting Services Ltd v Revenue and Customs: FTTTx 4 May 2011

Construction Industry Scheme – Cancellation of registration for gross payment (Finance Act 2004 s.66) – Whether there was a ‘reasonable excuse’ (Finance Act 2004 Sch 11 para 4(4)(a)) – Proportionality – Appeal dismissed

Citations:

[2011] UKFTT 290 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 17 September 2022; Ref: scu.443050