CONSTRUCTION INDUSTRY SCHEME – amount of determination under regulation 13 of the Income Tax (Construction Industry Scheme) Regulations 2005 – whether correct – taxpayer alleging that the amount was based on incorrect information supplied by third parties to HMRC – lack of evidence – determination reduced to an amount accepted by the appellant to be due in the exercise by the Tribunal of the overriding objective as provided by rule 2 of the Tribunal procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – appeal allowed in part
Citations:
[2012] UKFTT 668 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 09 February 2022; Ref: scu.466243