FTTTxp INCOME TAX – construction industry scheme – cancellation of gross payment status – s66 Finance Act 2004 – HMRC discretion – whether properly exercised – Failure to take into account effect of cancellation on appellant – Barnes v Hilton Main Construction considered and distinguished – appeal allowed
Cannan TJ
[2012] UKFTT 639 (TC)
Bailii
Income Tax (Construction Industry Scheme) Regulations 2005, Finance Act 2004
England and Wales
Cited by:
Applied – John Kerr Roofing Contractors v The Commissioners for Revenue and Customs FTTTx 20-Feb-2013
FTTTX INCOME TAX – Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse on the facts – No – Failure to take . .
At FTTTx – Revenue and Customs v J P Whitter (Water Well Engineers) Ltd UTTC 13-Jul-2015
UTTC INCOME TAX – construction industry scheme – cancellation of gross payment status – s 66 Finance Act 2004 – HMRC discretion – scope of – whether properly exercised – failure to take into account effect of . .
At FTTTx – J P Whitter (Waterwell Engineers) Ltd v HM Revenue and Customs CA 24-Nov-2016
Important point of principle concerning the power of HMRC, to cancel the registration of a taxpayer for gross payment under the legislation which governs the Construction Industry Scheme. . .
At FTTTx – JP Whitter (Water Well Engineers) Ltd v Revenue and Customs SC 13-Jun-2018
The taxpayers registration under the Construction Industry Scheme had been withdrawn. The Court was now asked whether HMRC are obliged, or at least entitled, to take into account the impact on the taxpayer’s business of the cancellation of its . .
Lists of cited by and citing cases may be incomplete.
Updated: 27 July 2021; Ref: scu.466215