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HMRC cancelled the taxpayer’s registration for gross payment under the construction industry scheme on the ground that the information in its application was false. In brief the taxpayer had omitted to disclose in its returns to Companies House that the husband of its sole director was a shadow director of the company. Further he had previously been a director of another company whose gross payment status had been cancelled by HMRC.
The taxpayer appealed.
HMRC said it was clear the husband was a shadow director of the taxpayer and as such his details should have been - but were not - included in a notification to Companies House of his status.
The First-tier Tribunal said that while under Companies Act 1985 companies were obliged to include shadow directors in their register of directors and notify Companies House this was not the case under Companies Act...
