*JP Whitter (Water Well Engineers) Ltd v Revenue and Customs Commissioners

Income tax – Employment. The claimant company's appeal against the cancellation of its registration for gross payment under the Construction Industry Scheme failed. The Supreme Court held, among other things, that the claimant's submission that the discretion should be unfettered overlooked the basic principle that any statutory discretion had to be exercised consistently with the objects and scope of the statutory scheme.

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