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Shadow director did not disqualify company from CIS gross payment status

By Mark McLaughlin, May 2022

HMRC failed to take account of a change in company law about shadow directors, the effect of which was that the appellant company had not knowingly provided false information to HMRC in an application for CIS gross payment status, which had resulted in HMRC revoking the appellant’s gross payment status.

Summary

HM Revenue and Customs (HMRC) failed to take account of a change in company law about shadow directors, and consequently, the

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