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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Island Contract Management (UK) Ltd v Revenue And Customs [2015] UKUT 472 (TCC) (28 August 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/472.html
Cite as: [2015] UKUT 472 (TCC), [2015] STI 3034, [2016] STC 715, [2015] BTC 527

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Island Contract Management (UK) Ltd v Revenue And Customs [2015] UKUT 472 (TCC) (28 August 2015)


Construction Industry Scheme – notices of determination – whether UK contractor obliged to make deductions under the scheme in respect of payments made to its Isle of Man parent company – FA 2004 Sections 57 to 67 – Income Tax (Construction Industry Scheme) Regulations 2005 - appeals dismissed

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