The Weekly Law Reports
[2023] 1 WLR 4302
King’s Bench Division
*Rex (Beech Developments (Manchester) Ltd and others)
v
Revenue and Customs Commissioners
[2023] EWHC 977 (Admin)
2023 March 29, 30; April 28
Fordham J
Revenue— Income tax— Construction industry scheme— Taxpayer contractor making contract payments to sub-contractor without making deductions due on account of tax or making payments to revenue— Revenue making determination as to taxpayer’s liability to make such payments— Whether revenue subsequently having power to issue non-liability direction—
Finance Act 2004 (c 12), s 61
—
Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045), regs 7(1), 9, 13
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