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:
Statutes:
Sub-contractors in the Construction Industry) Regs 1993 14
Income Tax, Construction
Updated: 07 July 2022; Ref: scu.242832