Ormandi v Revenue and Customs: FTTTx 5 Nov 2019

INCOME TAX – construction industry scheme – whether determination under Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 must take into account sub-contractors’ tax positions not reflected in a direction under Regulation 9(5) – no – appeal dismissed

Citations:

[2019] UKFTT 667 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.646902