Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 13 July 2015.
Read the full decision The Commissioners for HM Revenue and Customs v J P Whitter (Water Well Engineers) Limited:  UKUT 0392 (TCC).
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.
Release date: 13 July 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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