Construction Industry Scheme — appeal against removal of gross payment status — whether ‘reasonable excuse’ within paragraph 12 (3) Schedule 11 Finance Act 2004 – whether defaults to be disregarded under Regulation 32 The Income Tax (Construction Industry Scheme) Regulations 2005 — whether Appellant failed ‘reason to expect’ test in paragraph 12 (7) Schedule 11 Finance Act 2004 — appeal dismissed.
Citations:
[2010] UKFTT 347 (TC)
Links:
Jurisdiction:
England and Wales
Construction, Income Tax
Updated: 02 June 2022; Ref: scu.422317