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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Gelder Ltd v Revenue & Customs (INCOME TAX - Construction Industry Scheme) [2021] UKFTT 294 (TC) (18 August 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08236.html Cite as: [2021] UKFTT 294 (TC) |
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| Decision Number: | TC 08236 |
| Appellant: | Gelder Ltd |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 18/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - Construction Industry Scheme - Income Tax (Construction Industry Scheme) Regulations 2005 - refusal decision to grant relief under regulation 9(3) - s 61(1) FA 2004 - materials cost excluded for CIS withholding tax - distinction between plant hired-in and plant owned by subcontractors - Condition A relief criteria - whether -˜reasonable care-™ taken - whether admission of -˜errors in good faith-™ - whether -˜genuine belief-™ held - appeal allowed |
