PVC Fascia Company v Revenue and Customs: FTTTx 24 Nov 2010

FTTTx Sub-contractors in the construction industry – Failure to make deductions from payments to sub-contractors – HMRC not satisfied payments taken into account on sub-contractors returns – determinations to pay amount not deducted – whether determinations in correct amount – amount partly reduced – insufficient evidence for further reduction – Appeal allowed in part – Regulation 13 of the Income tax (Construction Industry Scheme) Regulations 2005
[2011] UKFTT 17 (TC)
Bailii
England and Wales

Updated: 04 March 2021; Ref: scu.428201