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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> BAGRI SERVICES LIMITED v Revenue & Customs (Construction industry scheme - cancellation of gross payment registration supposedly obtained on the basis of false information) [2021] UKFTT 482 (TC) (30 December 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08357.html
Cite as: [2021] UKFTT 482 (TC)
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| Decision Number: | TC 08357 |
| Appellant: | BAGRI SERVICES LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Kevin POOLE |
| Date Of Decision: | 30/12/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Construction industry scheme - cancellation of gross payment registration supposedly obtained on the basis of false information - shadow director - whether failure to notify shadow director of applicant company to Companies House gave rise to -false information- - whether obligation to notify shadow directors to Companies House under Companies Act 2006 arises - held no (unlike Companies Act 1985) - failure to notify therefore incapable of giving rise to false information allowing cancellation of registration - s 66(3) and 67 Finance Act 2004 - appeal allowed |