J P Whitter (Waterwell Engineers) Ltd v Revenue and Customs Commissioners

Income tax – Employment. The Court of Appeal, Civil Division upheld the decision of the Upper Tribunal (Tax and Chancery Chamber) (the tribunal) which had allowed an appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that in cancelling the taxpayer company's registration for gross payment under the construction industry scheme, HMRC had failed to take into account a relevant factor, namely the financial consequences for the taxpayer. Such a factor was not a relevant factor to be taken into account by HMRC when deciding how to exercise the discretion conferred on it by s 66(1) of the Finance Act 2004.

Category: