.png)
.png)
IAIN MACLEOD discusses the question of appeals against the refusal of CIS gross payment registration for compliance failures
KEY POINTS
- HMRC’S power to refuse or remove gross payment registration for compliance failures.
- Was there a reasonable excuse for failure?
- How does this compare to the ‘minor and technical’ test?
- HMRC’s more lenient view of cash flow difficulties.
- The Tribunal’s discretion to permit gross payment.
There can’t be too many Taxation readers who do not have at least one or two clients who are in the building industry.
They will therefore appreciate the importance – if at all possible – of being able to receive payment without the deduction of tax under the construction industry scheme (CIS) by any contractors for whom they work.
Maintaining this gross payment status depends on good compliance with tax and National Insurance obligations; this article looks at whether the Tribunal or court might agree that the taxpayer...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
