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Don't Expect Sympathy

05 May 2005
Issue: 4006 / Categories: Tax cases
A reminder for building contractors of their compliance obligations.

The taxpayer was a building company which had been issued with a gross payment certificate under the construction industry scheme ( TA 1988 s 561 ). In January 2004 the Inland Revenue refused to renew the certificate on the grounds that the company had not complied with its obligations under TA 1988 s 565 with regards to its corporation tax and PAYE liabilities.

The General Commissioners found that if the company did not have a certificate it would have to cease business and therefore overruled the Revenue as refusal would be disproportionate and inequitable. The Revenue appealed.

TA 1988 s 565(3) states that 'The company must ... have complied with all obligations imposed on it by or under the Tax Acts or the Management Act in respect of ... the qualifying period and with all requests to supply to an inspector accounts of ...

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