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Construction Industry Scheme � Appeal against cancellation of registration for gross payment � �Compliance test� � Whether there was a reasonable excuse on the facts � Yes � Appeal allowed � section 66 & schedule 11 Finance Act 2004 � Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005
Having orally announced our decision to allow this appeal Mr Colin Ward, who appeared before us for HM Revenue and Customs (�HMRC�), requested that we provide these full written findings of fact and reasons.
S Morris Groundwork Limited (the �Company�) appeals against the removal of its gross payment status under the Construction Industry Scheme following a review by HMRC during the period between 26 March 2009 to 26 March 2010.
There is no definition in the legislation of a �reasonable excuse� which �is a matter to be considered in the light of all the circumstances of the particular case� (see Rowland v HMRC [2006] STC (SCD) 536 at [18]).
We heard from Mr Simon Morris, the director of the Company, who explained that he had not sent a cheque in payment of Corporation Tax, which was due on 1 June 2009, until 26 August 2009 as he was not aware of the amount due until shortly before the cheque was sent as his previous accountants had not completed the Company�s accounts and ascertained its tax liability until then. However, having considered the circumstances of this case we do not find that this amounts to a reasonable excuse.
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