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Cancellation of CIS gross payment status—HMRC not obliged to consider business impact (Whitter v HMRC)

Cancellation of CIS gross payment status—HMRC not obliged to consider business impact (Whitter v HMRC)
Published on: 13 June 2018
Published by: LexisPSL
  • Cancellation of CIS gross payment status—HMRC not obliged to consider business impact (Whitter v HMRC)
  • What are the practical implications of this case?
  • What was the background?
  • Facts of the case
  • What did the lower courts decide?
  • What did the Supreme Court decide?
  • Interpretation of statutory discretion
  • Proportionality
  • Case details

Article summary

Tax analysis: The Supreme Court has affirmed the decision of the Court of Appeal that HMRC’s statutory discretion in deciding whether to cancel the gross payment status under the Construction Industry Scheme (CIS) does not allow or require HMRC to take into account the impact of that decision on the company’s business. or take a trial to read the full analysis.

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