Forsyth v Revenue & Customs [2012] UKFTT 209 (TC) (5 March 2012)

Forsyth v Revenue & Customs [2012] UKFTT 209 (TC) (5 March 2012)

The appellant failed the compliance test for gross payment status because there was no reasonable excuse for the late payments due on 31 January 2010; the bad debt occurred after those due dates and could not be considered a reasonable excuse for those failures.

Source-derived case information.

Citation
[2012] UKFTT 209 (TC)
Parties
Appellant: Douglas Forsyth; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
05 March 2012
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
Construction Industry Scheme, Gross Payment Status, Compliance Test, Reasonable Excuse
Tax Law Construction Industry Scheme Gross Payment Status Compliance Test Reasonable Excuse

Source-derived case record

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Parties

Douglas Forsyth

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the appellant met the compliance test for gross payment status under the Construction Industry Scheme
  2. 2 Whether there was a reasonable excuse for late payment of tax

Ratio Decidendi

The appellant failed the compliance test for gross payment status because there was no reasonable excuse for the late payments due on 31 January 2010; the bad debt occurred after those due dates and could not be considered a reasonable excuse for those failures.

Court Disposition

Appeal dismissed