Pollard v Revenue and Customs: FTTTx 14 Jun 2010

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:

Bailii

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