Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Reasonable excuses

16 December 2010
Issue: 4286 / Categories: Tax cases
Westworth Ltd (TC738)

In an appeal concerning the cancellation of a company gross payment status within the construction industry scheme (CIS) the appellant appealed against a review made by HMRC for the year ended December 2008.

The appellant company a ground-work contractor in the construction industry which was established in October 1998 made 12 late payments under the PAYE scheme during the period in question and subsequently could not be treated as having satisfied the compliance test under Income Tax (Construction Industry Scheme) Regulations 2005 reg 32.

The issue was whether or not the appellant had a reasonable excuse for its late PAYE payments. The First-tier Tribunal found that not only had the company placed a ‘continuing reliance’ on its consultant (who was ultimately the real cause of the late payments) but also its lack of ‘experience and expertise in accounting administrative...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon