Sub-contractors in the construction industry; Construction Industry Scheme; removal of Gross Payments Status; appeal under section 67 Finance Act 2004; ‘compliance test’; ‘reasonable excuse’ for failure of the compliance test; ‘exceptional’ business conditions.
Citations:
[2009] UKFTT 302 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax, Construction
Updated: 04 October 2022; Ref: scu.409118
