The Commissioners for HM Revenue and Customs v RMF Construction Services Limited [2022] UKUT 00067 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Fancourt,Judge Timothy Herrington |
| Neutral Citation | [2022] UKUT 00067 (TCC) |
| Subject Matter | 8 March 2022 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 11 March 2022 |
[2022] UKUT 00067 (TCC)
Appeal number: UT/2021/00059
INCOME TAX- construction industry scheme – whether FTT erred in
deciding withdrawal of Gross Payment Status eight years after compliance
failures was disproportionate – ss 66, 67 Finance Act 2004
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE & CUSTOMS
Appellants
- and -
RMF CONSTRUCTION SERVICES LIMITED
Respondent
TRIBUNAL:
The Hon. Mr Justice Fancourt
Judge Timothy Herrington
Sitting in public by way of remote video Microsoft Teams hearing, treated as
taking place in London, on 19 January 2022
Bayo Randle, Counsel, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Appellants
The Respondent in person through Steve Bache, Financial Controller
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