Keyword

construction industry scheme

2 decisions turning on construction industry scheme.

Contour Business Interiors v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)9 May 2011[2011] UKFTT 300 (TC)Added 6 Aug 2026

Contour Business Interiors, a contractor within the Construction Industry Scheme, was required to file monthly CIS returns with HMRC. In January 2010 it appointed new agents, George H.W. Griffith Ltd, trading as Griffith &…

Mr Alan Thomas Davies v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)9 May 2011[2011] UKFTT 303 (TC)Added 6 Aug 2026

The appellant, Mr Alan Thomas Davies, is a contractor who has traded within the new Construction Industry Scheme and employed subcontractors since the scheme began on 6 April 2007. Under regulation 4(1) of the Income Tax…

first-tier tribunal tax-appeals late filing penalty construction industry scheme tax-law