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Tax law [2025] UKFTT 23

Harbron Recruit Ltd v Revenue and Customs (Construction Industry Scheme - interaction between CIS and the agency rules - appellant misunderstood the interaction - whether acted with reasonable care - Tribunal's jurisdiction under Condition A of CIS regs)

Harbron Recruit Ltd v Revenue and Customs (Construction Industry Scheme - interaction between CIS and the agency rules - appellant misunderstood the interaction - whether acted with reasonable care - Tribunal's jurisdiction under Condition A of CIS regs) [2025] UKFTT 23 (TC) (09 January 2025)

The First-tier Tribunal held that Harbron Recruit Ltd acted with reasonable care in applying CIS and agency rules, and allowed its appeal against HMRC.

  • Construction industry scheme
  • Agency rules
  • Reasonable care
  • Statutory interpretation
  • Construction-industry-scheme
  • Agency-workers
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Tax law [2025] UKFTT 23 (TC)

Harbron Recruit Ltd v Revenue and Customs (Construction Industry Scheme - interaction between CIS and the agency rules - appellant misunderstood the interaction - whether acted with reasonable care - Tribunal's jurisdiction under Condition A of CIS regs)

Harbron Recruit Ltd v Revenue and Customs (Construction Industry Scheme - interaction between CIS and the agency rules - appellant misunderstood the interaction - whether acted with reasonable care - Tribunal's jurisdiction under Condition A of CIS regs) [2025] UKFTT 23 (TC) (09 January 2025)

The First-tier Tribunal allowed Harbron Recruit Ltd’s appeal, holding it had acted with reasonable care when it misunderstood the interaction between CIS and the agency rules.

  • Construction industry scheme
  • Agency rules
  • Reasonable care
  • Statutory interpretation
  • Construction-industry-scheme
  • Agency-workers
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Tax law [2024] UKFTT 1045

Evancast (Kent) Ltd v Commissioners for His Majesty's Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - Claim under Regulation 9(3) Condition A Income Tax (Construction Industry Scheme) Regulations 2005)

Evancast (Kent) Ltd v Commissioners for His Majesty's Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - Claim under Regulation 9(3) Condition A Income Tax (Construction Industry Scheme) Regulations 2005) [2024] UKFTT 1045 (TC) (21 November 2024)

The tribunal dismissed Evancast’s appeal against HMRC’s refusal of CIS relief, finding it did not take reasonable care when engaging Langdale & Goodfellow.

  • Construction industry scheme
  • Income tax
  • Reasonable care
  • Section 61 finance act 2004
  • Regulation 9 income tax (construction industry scheme) regulations 2005
  • Construction-industry-scheme
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Tax law [2024] UKFTT 907

ABG Fibre Services Ltd v Revenue and Customs (VALUE ADDED TAX - Default surcharge)

ABG Fibre Services Ltd v Revenue and Customs (VALUE ADDED TAX - Default surcharge) [2024] UKFTT 907 (TC) (14 October 2024)

The tribunal granted permission for a late VAT appeal but dismissed it, holding that delayed CIS repayments did not provide a reasonable excuse for late payment.

  • Value added tax
  • Default surcharge
  • Reasonable excuse
  • Late appeal
  • Construction industry scheme
  • Vat-default-surcharge
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Tax law [2024] UKFTT 594

The Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal)

The Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal) [2024] UKFTT 594 (TC) (04 July 2024)

The tribunal dismissed an appeal against Construction Industry Scheme determinations and late filing penalties, holding it could not consider public law issues in the appeal.

  • Construction industry scheme
  • Income tax assessments
  • Legitimate expectation
  • Tribunal jurisdiction
  • Penalties for late filing
  • Construction-industry-scheme
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Tax law [2024] UKFTT 594 (TC)

The Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal)

The Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal) [2024] UKFTT 594 (TC) (04 July 2024)

The tribunal dismissed an appeal against CIS determinations and late filing penalties, holding that public law issues were outside its appeal jurisdiction.

  • Construction industry scheme
  • Income tax
  • Legitimate expectation
  • Penalties
  • Tribunal jurisdiction
  • Construction-industry-scheme
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Tax law [2023] UKFTT 973

Access Contracting Services Ltd v Revenue And Customs (CIS Penalties)

Access Contracting Services Ltd v Revenue And Customs (CIS Penalties) [2023] UKFTT 973 (TC) (06 November 2023)

The First-tier Tribunal dismissed an appeal against CIS penalties, finding the company did not take reasonable care because it lacked adequate checks on subcontractor status.

  • Construction industry scheme
  • Cis penalties
  • Reasonable care
  • Penalty assessment
  • Construction-industry-scheme
  • Cis-penalties
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Tax law [2023] UKFTT 706 (TC)

GALLAGHER-™S WINDOWS, DOORS & CONSERVATORIES LTD. v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - failure to include payments made to subcontractors for work undertaken)

GALLAGHER-™S WINDOWS, DOORS & CONSERVATORIES LTD. v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - failure to include payments made to subcontractors for work undertaken) [2023] UKFTT 706 (TC) (10 August 2023)

The tribunal dismissed a tax appeal about Construction Industry Scheme compliance, finding failures to include subcontractor payments, make deductions, and no appeal right on a reg. 9(5) refusal.

  • Construction industry scheme
  • Cis deductions
  • Monthly cis returns
  • Finance act 2004
  • Cis regulations
  • Construction-industry-scheme
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Tax law [2023] UKFTT 706

GALLAGHER-™S WINDOWS, DOORS & CONSERVATORIES LTD. v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - failure to include payments made to subcontractors for work undertaken)

GALLAGHER-™S WINDOWS, DOORS & CONSERVATORIES LTD. v Revenue & Customs (CONSTRUCTION INDUSTRY SCHEME - failure to include payments made to subcontractors for work undertaken) [2023] UKFTT 706 (TC) (10 August 2023)

The First-tier Tribunal (Tax) held that the company had to include subcontractor payments in CIS monthly returns and make the required deductions.

  • Construction industry scheme
  • Cis deductions
  • Monthly cis returns
  • Finance act 2004
  • Cis regulations
  • Construction-industry-scheme
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Tax law [2021] UKFTT 482

BAGRI SERVICES LIMITED v Revenue & Customs (Construction industry scheme - cancellation of gross payment registration supposedly obtained on the basis of false information)

BAGRI SERVICES LIMITED v Revenue & Customs (Construction industry scheme - cancellation of gross payment registration supposedly obtained on the basis of false information) [2021] UKFTT 482 (TC) (30 December 2021)

The tribunal held that failing to notify Companies House of a shadow director was not false information under the Construction Industry Scheme, so HMRC’s cancellation was set aside.

  • Construction industry scheme
  • Gross payment registration
  • False information
  • Shadow director
  • Companies act 2006
  • Construction-industry-scheme
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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.