Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
United Kingdom decisions
Decisions matching the current search
Gelder Ltd v Revenue & Customs (INCOME TAX - Construction Industry Scheme) [2021] UKFTT 294 (TC) (18 August 2021)
The tribunal allowed Gelder Ltd’s appeal, finding it took reasonable care and made good-faith errors, so relief under regulation 9(3) was granted.
Gelder Ltd v Revenue & Customs (INCOME TAX - Construction Industry Scheme) [2021] UKFTT 294 (TC) (18 August 2021)
The First-tier Tribunal (Tax) allowed Gelder Ltd’s appeal, finding it had taken reasonable care and was entitled to relief under regulation 9(3) of the CIS rules.
Regency Site Personnel Ltd v Revenue and Customs (LATE APPEAL - Martland considered) [2021] UKFTT 128 (TC) (9 April 2021)
The tribunal refused permission for a late tax appeal, finding the delay serious and significant, with no good reason and fairness favouring finality.
Explore more
