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Implications of the Court of Appeal decision in Beech Developments

Door is ajar

Key points

  • HMRC states that if it makes a reg 13 determination the taxpayer cannot dislodge this by virtue of a claim under reg 9.
  • A warning is supposed to be given before HMRC makes the reg 13 determination.
  • Court of Appeal found that reg 13(3) allows a company to apply for a reg 9 direction.
  • HMRC may appeal to the Supreme Court.

The recent decision in the Court of Appeal in Beech Developments (Manchester) Limited and others v HMRC [2024] EWCA Civ 486 significantly challenges the historical restrictive policy adopted by HMRC over how breaches by contractors in relation to the construction industry scheme (CIS) should be addressed.

The decision followed a judicial review hearing in May 2023 which came down in favour of HMRC. The case along with several others had been stayed by the First-tier Tribunal awaiting initially the outcome of judicial...

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