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Income Tax - construction industry scheme - whether withdrawal of gross status eight years after compliance failures is proportionate - held not - appeal allowed
The Tribunal determined the appeal on 30 November 2020 without a hearing under the provisions of Rule 29 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 having received the consent of both parties that the appeal should be determined on the basis of the papers presented to the Tribunal.
The Tribunal determined this case on the basis of written submissions from HMRC, primarily contained in a Statement of Case dated 4 February 2020, and submissions from the Appellant dated 16 October 2020.
This is an appeal against HMRC�s decision to withdraw the Appellant�s gross payment status under the Construction Industry Scheme.
HMRC withdrew the Gross Payment Status because the Appellant (�RMF�) failed to comply with their Tax and National Insurance contributions obligations under s66(1) Finance Act 2004 (�FA 2004�).
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