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Decision Number: |
TC 02564 |
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Appellant:
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John Kerr Roofing Contractors |
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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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20/02/2013 |
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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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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 |
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Decision(s) to Download:
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TC02564.pdf 
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