Surprising result
A self-employed flooring contractor had been issued with a subcontractor's tax certificate for the period August 1999 to January 2003. He applied in September 2005 for a further certificate but was turned down on the ground that he failed the turnover test because he worked part-time. He was 68 and his business turnover was reduced because he had undergone a period of bad health.
On appeal to the General Commissioners it was found that he failed the turnover test because he only worked part-time and his business had suffered because of his illness. The decided that the loss of the certificate would have a considerable impact on his business and therefore would not be in the interests of justice and violated his human rights. HMRC appealed.
The issue before the High Court was whether the turnover test was a disproportionate infringement of the taxpayer's...
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