Wood (T/A Propave) v Revenue and Customs: FTTTx 23 Feb 2011

FTTTx 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

Citations:

[2011] UKFTT 136 (TC)

Links:

Bailii

Statutes:

Finance Act 2004 66

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 07 June 2022; Ref: scu.442902