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INCOME TAX - CIS scheme; admitted compliance failures including PAYE/NI payments and corporation tax; whether discretion extending beyond consideration of �reasonable excuse� properly exercised under section 66(1) FA 2004 � yes;
Mrs K Newham a case presentation officer of HM Revenue and Customs, for the Respondents
This appeal concerns a decision made by the Revenue to cancel the Appellant�s registration for gross payments under the Construction Industry Scheme (the scheme). That decision was notified by letter dated 10 August 2012 and confirmed following a review by another decision maker within the Revenue by letter dated 13 October 2011 sent to the Appellant (with a copy to its accountants).
Relevant to this appeal is the language of section 66 Finance Act 2004 which states:
(1) the Board of Inland Revenue may (emphasis added) at any time make a determination cancelling a person�s registration for gross payment if it appears to them that:-
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