The CA has unanimously dismissed the applications for judicial review in R (oao Davies & James) v HMRC and R (oao Gaines-Cooper) v HMRC upholding HMRC's interpretation of IR20. However Moses LJ strongly criticised HMRC for the delaying tactics which it had adopted in seeking to resist the hearing of the applications for judicial review.
Business Tax
Construction Industry Scheme
In Radford & Robinson v HMRC (TC00345 – 9 February) a partnership had registered for 'gross payment status' within the construction industry scheme. HMRC cancelled its registration on the grounds that...
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The CA has unanimously dismissed the applications for judicial review in R (oao Davies & James) v HMRC and R (oao Gaines-Cooper) v HMRC upholding HMRC's interpretation of IR20. However Moses LJ strongly criticised HMRC for the delaying tactics which it had adopted in seeking to resist the hearing of the applications for judicial review.
Business Tax
Construction Industry Scheme
In Radford & Robinson v HMRC (TC00345 – 9 February) a partnership had registered for 'gross payment status' within the construction industry scheme. HMRC cancelled its registration on the grounds that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")