Tax

Industrial Contracting Services Ltd v Revenue & Customs

[2011] UKFTT TC TC01152First-tier Tribunal (Tax)2011

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Construction Industry Scheme - Cancellation of registration for gross payment (Finance Act 2004 s.66) � Whether there was a �reasonable excuse� (Finance Act 2004 Sch 11 para 4(4)(a)) � Proportionality - Appeal dismissed

Mr P. Oborne, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

By Notice of Appeal dated 24 February 2010, the Appellant appeals against a decision of HMRC dated 26 January 2010 to cancel the Appellant�s registration for gross payment under the Construction Industry Scheme (�CIS�) .

(a) That all other tax payments, totalling �159,227 have been made on time for the preceding 12 months;

(b) That the Appellant has put procedures in place to ensure payments are made on time due to previous problems with payment;

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