Mutch v Revenue & Customs [2009] UKFTT 288 (TC) (07 July 2009)

Mutch v Revenue & Customs [2009] UKFTT 288 (TC) (07 July 2009)

The Tribunal found that the sudden and severe downturn in the construction industry constituted a reasonable excuse for the late payments, that Mr Mutch acted promptly once funds were available, and that there was no reason to doubt future compliance. Therefore, the appeal was allowed and gross payment status should...

Source-derived case information.

Citation
[2009] UKFTT 288
Parties
Appellant: Stephen Mutch; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
07 July 2009
Procedural Posture
Appeal / First Tier Tribunal Decision
Outcome
Appeal allowed
Legal Topics
Construction Industry Scheme, Gross Payment Status, Reasonable Excuse, Compliance Test, Finance Act 2004
Tax Law Construction Industry Scheme Gross Payment Status Reasonable Excuse Compliance Test Finance Act 2004

Source-derived case record

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Parties

Stephen Mutch

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late tax payments under the Construction Industry Scheme
  2. 2 Whether subsequent compliance was prompt
  3. 3 Whether there is reason to expect future compliance

Ratio Decidendi

The Tribunal found that the sudden and severe downturn in the construction industry constituted a reasonable excuse for the late payments, that Mr Mutch acted promptly once funds were available, and that there was no reason to doubt future compliance. Therefore, the appeal was allowed and gross payment status should not be withdrawn.

Court Disposition

Appeal allowed

Orders

  • Gross payment status to be retained for the appellant under the Construction Industry Scheme