London Recruitment Services Ltd v Revenue Customs: SCIT 7 Jun 2006

SCIT CONSTRUCTION INDUSTRY CERTIFICATES – Preliminary issue being an appeal against Assessments under Regulation 14 of IT (Sub-contractors in the Construction Industry) Regs 1993 SI 1993/743 – Appeal dependent on whether Appellant’s contract for the supply of workers to it was a contract simply with one counter-party sub-contractor (which held a CIS 6 Certificate) or whether that sub-contractor was itself contracting as agent for numerous ’employing companies’ none of which held such certificates – Appeal allowed on the preliminary issue

Citations:

[2006] UKSPC SPC00546

Links:

Bailii

Statutes:

Sub-contractors in the Construction Industry) Regs 1993 14

Income Tax, Construction

Updated: 07 July 2022; Ref: scu.242832