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 account of cancellation on appellant – JP Whitter (Waterwell Engineers) Ltd v HMRC [2012] UKFTT 278 (TC) applied – Appeal allowed

Citations:

[2013] UKFTT 135 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Applied – J P Whitter (Waterwell Engineers) Ltd v Revenue and Customs FTTTx 18-Oct-2012
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 . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Construction

Updated: 21 July 2022; Ref: scu.472358