The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate.
Held: The scheme created by the 1971 Act was a special one. A certificate could only be granted where the contractor met the conditions set down in the 1998 Act. The company’s breaches in this case had not been merely technical, and therefore the Commissioners’ decision had been wrong. The court had jurisdiction under the 1070 Act to issue the necessary orders.
Judges:
The Hon Mr Justice Lightman
Citations:
Times 16-Apr-2004, [2004] EWHC 602 (Ch)
Statutes:
Income and Corporation Taxes Act 1988 561(9), Finance Act 1971 29 30, Taxes Management Act 1970 56(6)
Jurisdiction:
England and Wales
Citing:
Cited – Lothbury Investment Corporation Ltd v Inland Revenue Commissioners 1979
The taxpayer company was a non-trading company owing shareholders substantial sums. Rather than pay dividends it waived dividends it held in a public company, and the shareholder waived interest on the loans. The IR apportioned the income of the . .
Cited – Regina on the Application of Dart Harbour and Navigation Authority v the Secretary of State for Transport Local Government and the Regions QBD 26-Jun-2003
Captain Wyatt owned land near the harbour and wanted to moor his boat by it. The Harbour authority said he needed a licence. The Harbour authority requested him to move the boat as a danger to navigation. The Captain sought a judicial review of the . .
Cited – Colpitt v Australian Communications 1986
The word ‘review’ means a rehearing which may pronounce anew the rights of the parties. . .
Cited – Shaw (Inspector of Taxes) v Vicky Construction Ltd ChD 6-Dec-2002
The General Commissioner had held that an inspector’s refusal to renew a certificate allowing the taxpayer construction company to pay its sub-contractors without deducting income tax, infringed that company’s rights. The inspector appealed.
Lists of cited by and citing cases may be incomplete.
Income Tax, Construction, Taxes Management
Updated: 24 July 2022; Ref: scu.194993