Island Contract Management (UK) Ltd v Revenue and Customs: UTTC 28 Aug 2015

UTTC 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 – FA 2004 Sections 57 to 67 – Income Tax (Construction Industry Scheme) Regulations 2005 – appeals dismissed

Citations:

[2015] UKUT 472 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Construction, Income Tax

Updated: 07 September 2022; Ref: scu.553195