Decision Number: |
TC 02564 |
Appellant:
|
John Kerr Roofing Contractors |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John BROOKS
|
Date Of Decision:
|
20/02/2013 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Sub-contractors in the construction industry |
Notes:
|
INCOME TAX – Construction Industry Scheme - Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse on the facts – No – Failure to take account of cancellation on appellant – JP Whitter (Waterwell Engineers) Ltd v HMRC [2012] UKFTT 278 (TC) applied – Appeal allowed |
Decision(s) to Download:
|
TC02564.pdf
|