The Commissioners for HM Revenue and Customs v RMF Construction Services Limited [2022] UKUT 00067 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Timothy Herrington on 08 March 2022

Read full decision in HMRC v RMF Construction Services Ltd

INCOME TAX- construction industry scheme – whether FTT erred in deciding withdrawal of Gross Payment Status eight years after compliance failures was disproportionate – ss 66, 67 Finance Act 2004

Published 11 March 2022