FTTTx CONSTRUCTION INDUSTRY SCHEME – failure to deduct tax from payments made to sub-contractors – whether contractor took reasonable care – yes – whether error made in good faith – yes – appeal allowed – Regulation 9 Income Tax (Construction Industry Scheme) Regulations 2005
[2014] UKFTT 183 (TC)
Bailii
England and Wales
Income Tax, Construction
Updated: 09 November 2021; Ref: scu.521790