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Construction Industry Scheme � Appeal against cancellation of registration for gross payment � failure of �Compliance test� � Whether a reasonable excuse on facts � Yes � Appeal allowed � section 66 & schedule 11 Finance Act 2004
This is an appeal, by R W Westworth Limited (the �Company�), against the cancellation of its gross payment status within the Construction Industry Scheme following a review by HM Revenue and Customs (�HMRC�) for the year from 28 December 2007 to 27 December 2008 (the �Review Period�).
Although there was not an �Agreed Statement of Facts� and we heard no oral evidence, the underlying facts, derived from the documents contained in the Appeal Bundle and the submissions of the parties, were not disputed.
The Company which was established in October 1998 by Mr and Mrs Westworth is a ground work contractor in the construction industry. During the Review Period and beyond the Company, like many others in the construction industry, has faced cash flow difficulties. However, in the case of the Company these were exacerbated by the failure of a major local customer owing the Company over �100,000
As a result, during the Review Period, the following payments due under the PAYE regulations, were not made on time:
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