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18 June 2018
Issue: 4652 / Categories: Tax cases

J P Whitter (Water Well Engineers) Ltd v CRC, Supreme Court, 13 June 2018

Effect on turnover of cancellation of gross payment status
J P Whitter was a small family-owned company that was registered for gross payments under the construction industry scheme. In 2009 it failed an annual review for the first time because of late payment of PAYE and HMRC cancelled its registration. It revoked this decision but warned the company that the rules would be interpreted strictly in future. Despite this the company failed two further reviews and HMRC cancelled its registration after the third failure.
The First-tier Tribunal allowed the company’s appeal on the basis that the loss of gross payment status would have a detrimental effect on turnover. The Upper Tribunal overturned that decision as did the Court of Appeal.
The company appealed to the Supreme Court.

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