Island Contract Management (UK) Ltd v Revenue and Customs Commissioners

Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the taxpayer's appeal against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) in which the FTT had rejected the taxpayer's challenge to decisions of the Revenue and Customs Commissioners to issue certain notices of determination in respect of contract payments due under the construction industry scheme. The tribunal further decided that, in those circumstances, the FTT had been correct to revoke the taxpayer's gross payment status.

Category: