Refit Shopfitting Services Ltd v Revenue and Customs: FTTTx 2 Jan 2013

FTTTx INCOME TAX – construction industry scheme – deductions from payments to subcontractors – travel and other expenses included in subcontractor invoices – obligation to deduct tax from such payments – determination to recover underdeductions from the Appellant under Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 – HMRC refusing to make a direction under Regulation 9(5) of those Regulations absolving the Appellant from liability to pay the shortfall to HMRC – whether Appellant took reasonable care to comply with section 61 Finance Act 2004 and those Regulations

Citations:

[2013] UKFTT 42 (TC)

Links:

Bailii

Income Tax, Construction

Updated: 14 November 2022; Ref: scu.472309