FTTTx Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse – No – Appeal dismissed – section 66 and schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005
Citations:
[2010] UKFTT 269 (TC)
Links:
Statutes:
Finance Act 2004 66 Sch 11, Income Tax (Construction Industry Scheme) Regulations 2005 32
Jurisdiction:
England and Wales
Taxes Management, Construction
Updated: 19 October 2022; Ref: scu.422282