United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v J P Whitter (Water Well Engineers) Ltd [2015] UKUT 392 (TCC) (13 July 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/392.html
Cite as: [2016] STC 204, [2015] STI 2555, [2015] BTC 524, [2015] UKUT 392 (TCC)

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Revenue And Customs v J P Whitter (Water Well Engineers) Ltd [2015] UKUT 392 (TCC) (13 July 2015)

INCOME TAX — construction industry scheme — cancellation of gross payment status — s 66 Finance Act 2004 — HMRC discretion — scope of — whether properly exercised — failure to take into account effect of cancellation on appellant — appeal allowed

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