Piers Consulting Ltd v Revenue and Customs: FTTTx 20 Sep 2011

Construction Industry Scheme. Compliance failures: held no reasonable excuse. Did HMRC have a discretion under section 66FA 1994: John Scofield TC 1068 applied. HMRC’s decision void. Appeal allowed

[2011] UKFTT 613 (TC)
Bailii
England and Wales

Income Tax

Updated: 14 January 2022; Ref: scu.449579