References: [2015] UKUT 392 (TCC)
Links: Bailii
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
Last Update: 16-Oct-15 Ref: 553192
