Legislation

Income Tax (Construction Industry Scheme) Regulations 2005

2 decisions citing this instrument.

Provisions cited

regulation 32 of the Income Tax (Construction Industry Scheme) Regulations 2005regulation 4(1) of the Income Tax (Construction Industry Scheme) Regulations 2005

Decisions

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…

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