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…