“FIRST-TIER TRIBUNAL TAX CHAMBER Taylor House, London Heard On: 23 And 24 February 2026Judgment Date: 11 March 2026 B e f o r e :”
You're reading the free summary of Kalinga Holdings Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME (CIS) - whether Appellant took reasonable care to comply with the CIS requirements - reg.9(3)(a) The Income Tax (Construction Industry Scheme) Regulations 2005). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.
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