Kincaid (T/A AK Construction) v Revenue and Customs: FTTTx 6 Apr 2011

CONSTRUCTION INDUSTRY SCHEME – Withdrawal of gross payment status – Appellant did not meet the compliance test – whether Appellant had a reasonable excuse for his failure – Yes – ‘reason to expect’ test failed – No – Appeal allowed

Citations:

[2011] UKFTT 225 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 16 September 2022; Ref: scu.442987