Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse on the facts – Yes – Appeal allowed – section 66 and schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005
[2010] UKFTT 585 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 January 2022; Ref: scu.567574