Johnston and Another (T/A Johnston Builders) v Revenue and Customs: FTTTx 11 May 2010

FTTTx BUILDING CONTRACTORS – Construction Industry Scheme – failure to operate scheme in respect of sub-contractor – no CIS returns made – sub-contractor paid gross – whether Appellant entitled to relief under Regulation 9.1 (CIS) Regulations 2005 – answer no – appeal dismissed

Judges:

Ian Vellins J

Citations:

[2010] UKFTT 212 (TC)

Links:

Bailii

Income Tax, Construction

Updated: 23 August 2022; Ref: scu.422231