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26 January 2010 / Iain Macleod
Issue: 4240 / Categories: Comment & Analysis , Business , Income Tax
IAIN MACLEOD discusses the question of appeals against the refusal of CIS gross payment registration for compliance failures


  • HMRC’S power to refuse or remove gross payment registration for compliance failures.
  • Was there a reasonable excuse for failure?
  • How does this compare to the ‘minor and technical’ test?
  • HMRC’s more lenient view of cash flow difficulties.
  • The Tribunal’s discretion to permit gross payment.

There can’t be too many Taxation readers who do not have at least one or two clients who are in the building industry.

They will therefore appreciate the importance – if at all possible – of being able to receive payment without the deduction of tax under the construction industry scheme (CIS) by any contractors for whom they work.

Maintaining this gross payment status depends on good compliance with tax and National Insurance obligations; this article looks at whether the Tribunal or court might agree that the taxpayer...

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