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David Crossman (TC4811)
Not all payments to workers were within the construction industry scheme
The taxpayer was a bathroom fitter. Between 2010 and 2013 he paid individuals for construction work they had done on sites where he was working. HMRC said the taxpayer should have operated the construction industry scheme on the payments.
The First-tier Tribunal found that in some cases the taxpayer was paid by his client as trustee or agent not as a person obliged to render services or procure the rendering of services. The workers were in those instances working for the client rather than the taxpayer (FA 2004 s 58). They were therefore not subcontractors and the payments did not fall within the construction industry scheme.
However the tribunal decided that in other cases...
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