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…