The Commissioners for HM Revenue and Customs v J P Whitter (Water Well Engineers) Limited: [2015] UKUT 0392 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 13 July 2015.
Read the full decision .
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.
Published 1 December 2016