Legislation

Finance Act 2004

2 decisions citing this instrument.

Provisions cited

section 306(1)(c) of the Finance Act 2004section 308 of the Finance Act 2004section 310D of the Finance Act 2004section 311 of the Finance Act 2004section 311B of the Finance Act 2004section 311B(7) of the Finance Act 2004sections 66 and 67 of the Finance Act 2004

Decisions

Property 118 Limited & Anor v The Commissioners for HMRC

Tax LawFirst-tier Tribunal (Tax)13 Feb 2026[2026] UKFTT 1111 (TC)Added 31 Jul 2026

Property 118 Limited, which operates a large online forum and consultancy service for private landlords, and Cotswold Barristers Limited, the service company associated with a chambers with which it worked in a joint venture…

Norman Bruce t/a Norrie Bruce Plant Hire v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)11 Apr 2011[2011] UKFTT 241 (TC)Added 6 Aug 2026

Norman Bruce, trading as Norrie Bruce Plant Hire, appealed against HMRC's decision to cancel his registration for gross payment under the Construction Industry Scheme, made under sections 66 and 67 of the Finance Act 2004. The…

income-tax tax-appeals construction subcontract reasonable-excuse self-assessment