Island Contract Management (UK) Ltd v The Commissioners for HM Revenue and Customs: [2015] UKUT 0472 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 28 August 2015.

Read the full decision in Island Contract Management (UK) Ltd v The Commissioners for HM Revenue and Customs: [2015] UKUT 0472 (TCC).

Construction Industry Scheme – notices of determination – whether UK contractor obliged to make deductions under the scheme in respect of payments made to its Isle of Man parent company – FA 2004 Sections 57 to 67 – Income Tax (Construction Industry Scheme) Regulations 2005 - appeals dismissed.

Published 1 December 2016