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Cancellation of Gross Payment Status under s66(1) Finance Act 2004; reasonable excuse for failures; trading problems; use of discounted invoice system; proportionality
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This was an appeal by the company against the cancellation by HMRC of its Gross Payment Status under s66(1) Finance Act 2004 following an ongoing review of the appellant�s compliance with the Construction Industry Scheme (CIS) Regulations
The issue was whether the decision by HMRC to withdraw the Gross Payment Status was correct, and whether the appellant had a reasonable excuse throughout� for the failures which led to the HMRC decision.
The Tribunal had had an opportunity to read the submission of HMRC� prior to the hearing, along with the supporting documentation C1 to C25 and Legislation L1 to L20. The Tribunal also had a copy of Mr Sinclair�s email 0f 12 May 2009.
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