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Tribunal erred in allowing appeal against HMRC’s withdrawal of gross payment status

By Mark McLaughlin, May 2022

The First-tier Tribunal erred in deciding that HMRC’s withdrawal of the appellant company’s construction industry scheme gross payment status eight years after compliance failures was disproportionate.

Summary

The First-tier Tribunal erred in deciding that HMRC’s withdrawal of the appellant company’s construction industry scheme (CIS) gross payment status eight years after compliance failures was.

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