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Decision Number: |
TC 00835 |
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Appellant:
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S Morris Groundwork Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John BROOKS
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Date Of Decision:
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18/11/2010 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Sub-contractors in the construction industry |
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Notes:
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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 & schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005 |
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Decision(s) to Download:
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TC00835.doc 
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