Legislation

Regulation 4 of the Income Tax (Construction Industry) Regulations 2005

1 decision citing this instrument.

Provisions cited

Regulation 4 of the Income Tax (Construction Industry) Regulations 2005 (SI 2005/2045)

Decisions

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 &…