- In brief—no penalty for contractor who was unaware of CIS scheme (Donnithorne v HMRC)
- Original news
- What was this case about?
- What did the tribunal decide?
- What should construction lawyers take note of?
Construction analysis: The First-tier Tax Tribunal considered the liability of a contractor who had failed to make deductions under the Income Tax (Construction Industry Scheme) Regulations 2005 (CIS Regulations) and section 61 of the Finance Act 2004 (FA 2004). It held that the contractor’s liability for penalties was eliminated as, on the unusual facts of the case, it had not been aware of the CIS scheme.
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