The FTT has dismissed the appeal in Kalinga Holdings Ltd v HMRC [2026] UKFTT 368 (TC).
The case concerned the application of the Construction Industry Scheme rules to a company that purchased a large office building and converted it into 131 residential flats. The FTT held that the company did not take reasonable care to comply with the CIS rules as the director failed to take professional advice despite (i) the project and payments being significant and (ii) an experienced accountant advising the director that CIS was beyond his own area of expertise.
Calypso Blaj acted for HMRC.
You can read the judgment here.
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