Pollard v Revenue & Customs [2010] UKFTT 269 (TC) (14 June 2010)

Reliance on a spouse known to have mental health issues and ignorance of the consequences of late payment do not constitute a reasonable excuse for failing the compliance test under the Construction Industry Scheme.

Source-derived case information.

Citation: [2010] UKFTT 269
Parties: Appellant: Thomas Pollard; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 14 June 2010
Procedural Posture: Appeal / First Tier Tribunal Decision
Outcome: Appeal dismissed
Legal Topics: Construction Industry Scheme, Gross Payment Status, Compliance Test, Reasonable Excuse, PAYE, Self Assessment

Tax Law Construction Industry Scheme Gross Payment Status Compliance Test Reasonable Excuse PAYE Self Assessment

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 5 Party arguments 2 Amounts and remedies 2

Parties

Thomas Pollard

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal Decision

Legal Issues

1 Whether the appellant had a reasonable excuse for late payment of tax under the Construction Industry Scheme compliance test

Ratio Decidendi

Court Disposition

Appeal dismissed

About this LexChat collection

Publisher and coverage

LexChat is published by Esheria. Coverage reflects the case law currently mapped from identified source collections; it may be incomplete, delayed, or later corrected. The official source controls where it differs from this research page.

AI and research method

Source-derived facts are shown separately from AI-generated material. If an AI summary is available, it is explicitly labelled and remains a non-authoritative research aid.

Corrections and reporting

Report a source mismatch, factual issue, personal-data concern, or licensing question to support@esheria.co.ke. Include this page's URL and the supporting official source so the record can be reviewed, corrected, restricted, or withdrawn.

Legal-information disclaimer

LexChat provides legal information and research tools, not legal advice. Verify currency, status, citations, and jurisdiction with authoritative sources and a qualified professional where appropriate.