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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) >> Revenue and Customs v RMF Construction Services Limited [2022] UKUT 67 (TCC) (8 March 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/67.html
Cite as: [2022] UKUT 67 (TCC), [2022] STC 652, [2022] BTC 507

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Revenue and Customs v RMF Construction Services Limited [2022] UKUT 67 (TCC) (8 March 2022)


INCOME TAX - construction industry scheme - whether FTT erred in deciding withdrawal of Gross Payment Status eight years after compliance failures was disproportionate - ss 66, 67 Finance Act 2004

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