FTTTx CONSTRUCTION INDUSTRY SCHEME – notices of determination – whether UK contractor obliged to make deductions under the scheme in respect of payments made to its Isle of Man parent company -yes- withdrawal of gross payment status – whether discretion properly exercised -yes- FA 2004 Sections 57 to 67 – Income Tax (Construction Industry Scheme) Regulations 2005 Regulations 9 and 13- appeals dismissed
Citations:
[2013] UKFTT 207 (TC)
Links:
Statutes:
Income Tax (Construction Industry Scheme) Regulations 2005 9 13
Taxes Management
Updated: 14 November 2022; Ref: scu.472431
