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 鈥� construction industry scheme 鈥� cancellation of gross payment status 鈥� s 66 Finance Act 2004 鈥� HMRC discretion 鈥� scope of 鈥� whether properly exercised 鈥� failure to take into account effect of cancellation on appellant 鈥� appeal allowed.
Updates to this page
Published 1 December 2016