Radford and Robinson v Revenue & Customs [2010] UKFTT 31 (TC) (14 January 2010)

Notification of withdrawal from gross payment status was not given without delay or with sufficient detail as required by Section 66(5) Finance Act 2004. The appeal is allowed on this basis.

Citation: [2010] UKFTT 31
Parties: Appellants: Radford and Robinson; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 14 January 2010
Procedural Posture: Appeal / Final Judgment
Outcome: appeal allowed
Legal Topics: Gross Payment Status, Construction Industry Scheme, Compliance Test, Notification Requirements, Reasonable Excuse

Tax Law Gross Payment Status Construction Industry Scheme Compliance Test Notification Requirements Reasonable Excuse

Case Brief

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Parties

Radford and Robinson

Appellants

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

1 Whether notice of cancellation of gross payment status was given without delay and with sufficient detail
2 Whether the partnership had a reasonable excuse for failures to comply with tax obligations

Ratio Decidendi

Notification of withdrawal from gross payment status was not given without delay or with sufficient detail as required by Section 66(5) Finance Act 2004. The appeal is allowed on this basis.

Court Disposition

appeal allowed

Orders

Gross payment status withdrawal set aside
Respondents to provide proper notification in accordance with statutory requirements