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 The Commissioners for HM Revenue and Customs v J P Whitter (Water Well Engineers) Limited: [2015] 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.

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