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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GALLAGHER-™S WINDOWS, DOORS & CONSERVATORIES LTD. v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - failure to include payments made to subcontractors for work undertaken) [2023] UKFTT 706 (TC) (10 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08897.html
Cite as: [2023] UKFTT 706 (TC)
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| Decision Number: | TC 08897 |
| Appellant: | GALLAGHER-™S WINDOWS, DOORS & CONSERVATORIES LTD. |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Natsai MANYARARA |
| Date Of Decision: | 10/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | CONSTRUCTION INDUSTRY SCHEME - failure to include payments made to subcontractors for work undertaken within the scope of the CIS on monthly CIS returns as required by Section 61 of the Finance Act 2004 - failure to make CIS deductions from payments made to subcontractors and pay those amounts over to HMRC - determination issued pursuant to reg. 13(2) of the CIS Regulations - whether there is a right appeal against a refusal to make a direction under reg. 9(5) of the CIS Regulations if the requirements of reg. 9(4) (Condition B)of the CIS Regulations are not met |