13 July 2015
UT Decision: HMRC v JP Whitter (Water Well Engineers) Ltd
INCOME TAX — construction industry scheme — cancellation of gross payment status — s 66 Finance Act 2004 — HMRC discretion — scope of — whether properly exercised — failure to take into account effect of cancellation on appellant — appeal allowed
James Rivett acted for HMRC.
Thomas Chacko, instructed by Ian Whalley, solicitor, acted for the Respondent.
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