SCIT SUB-CONTRACTOR’S CERTIFICATE – Revenue refusing on account of the failure to comply with two stated conditions – whether on being satisfied about those conditions the Revenue can raise the non-compliance with a third condition which is particularised on the day before the hearing – no (except when arising out of new facts put forward by the Appellant in showing compliance with the first two conditions)
PRACTICE – sub-contractor’s certificate – condition relating to compliance with obligations under Tax Acts – whether to strike out the Revenue’s investigations on the basis that the Appellant had no obligations – no
Citations:
[2006] UKSPC SPC00553
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 07 July 2022; Ref: scu.243255
