R W Westworth Ltd v Revenue and Customs: FTTTx 3 Sep 2010

Construction Industry Scheme – Appeal against cancellation of registration for gross payment – failure of ‘Compliance test’ – Whether a reasonable excuse on facts – Yes – Appeal allowed – section 66 and schedule 11 Finance Act 2004

Citations:

[2010] UKFTT 477 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 27 August 2022; Ref: scu.426590