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04 January 2010
Westview Rail Ltd (TC215)
The taxpayer company appealed against the cancellation of its registration for gross payment status in the construction industry scheme.
HMRC had agreed that the company satisfied the business and turnover tests. However, as the monthly PAYE payments had been up to 300 days over the 12 months to October 2008, it did not pass the compliance test.
The tribunal noted that the company’s appeal did not contain any reason as to why the company’s status should not be cancelled and which had been held to be mandatory by the Special Commissioner in Jacques (SpC 513).
The company’s appeal was therefore invalid and the company’s registration for gross payment status remained cancelled.
