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Implications of the Court of Appeal decision in Beech Developments

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Door is ajar

The recent decision in the Court of Appeal in Beech Developments (Manchester) Limited and others v HMRC [2024] EWCA Civ 486 significantly challenges the historical restrictive policy adopted by HMRC over how breaches by contractors in relation to the construction industry scheme (CIS) should be addressed.

The decision followed a judicial review hearing in May 2023 which came down in favour of HMRC. The case along with several others had been stayed by the First-tier Tribunal awaiting initially the outcome of judicial review and then decision of the Court of Appeal.

While the Court of Appeal found in favour of the taxpayer and stated there was no right of appeal for HMRC we wait to hear what happens next. It is fair to say that this ruling should be considered a landmark victory for the taxpayer. It potentially changes how contractors’ liabilities caused by failures...

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