UTTC INCOME TAX – construction industry scheme – cancellation of gross payment status – s 66 Finance Act 2004 – HMRC discretion – scope of – whether properly exercised – failure to take into account effect of cancellation on appellant – appeal allowed
[2015] UKUT 392 (TCC), [2015] BTC 524, [2016] STC 204, [2015] STI 2555
Bailii
Finance Act 2004, Income Tax (Construction Industry Scheme) Regulations 2005
England and Wales
Citing:
At FTTTx – J P Whitter (Waterwell Engineers) Ltd v Revenue and Customs FTTTx 18-Oct-2012
FTTTxp INCOME TAX – construction industry scheme – cancellation of gross payment status – s66 Finance Act 2004 – HMRC discretion – whether properly exercised – Failure to take into account effect of cancellation . .
Cited by:
At UTTC – J P Whitter (Waterwell Engineers) Ltd v HM Revenue and Customs CA 24-Nov-2016
Important point of principle concerning the power of HMRC, to cancel the registration of a taxpayer for gross payment under the legislation which governs the Construction Industry Scheme. . .
At UTTC – JP Whitter (Water Well Engineers) Ltd v Revenue and Customs SC 13-Jun-2018
The taxpayers registration under the Construction Industry Scheme had been withdrawn. The Court was now asked whether HMRC are obliged, or at least entitled, to take into account the impact on the taxpayer’s business of the cancellation of its . .
Lists of cited by and citing cases may be incomplete.
Updated: 27 July 2021; Ref: scu.553192