The Commissioners for HM Revenue and Customs v RMF Construction Services Limited [2022] UKUT 00067 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Timothy Herrington on 08 March 2022
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INCOME TAX- construction industry scheme – whether FTT erred in deciding withdrawal of Gross Payment Status eight years after compliance failures was disproportionate – ss 66, 67 Finance Act 2004