Second time lucky

The appeal follows a first hearing dated 14 July 2010 which was adjourned due a request from the appellant’s barrister for further argument over HMRC’s discretion in relation to cancellation of registration for gross payment (FA 2004 s 66).

The appellant objected to HMRC’s cancellation of his construction industry scheme (CIS) gross payment status due to compliance failure.

Originally ten compliance failures were submitted as ground for cancellation but HMRC had accepted the blame for eight of these and waived another under reasonable excuse.

This left one failure: a payment of income tax which was received by the Revenue over 30 days late.

The first hearing (Scofield (TC659)) dismissed the appeal because Mr Scofield had failed to present a reasonable excuse for late payment within the meaning of...