• MYM SOLICITORS

JP Whitter (Water Well Engineers) Limited (Appellant) v Commissioners for Her Majesty’s Revenue and


Whether, when HMRC exercise discretion to cancel gross payment registration, they are required to consider the impact on the person holding that registration. Facts The appeal concerns the power of the Respondent, HMRC, to cancel gross payment registration under the Construction Industry Scheme ("CIS"). CIS requires those engaging sub-contractors in the construction industry to pay those sub-contractors under deduction of tax and account for tax to HMRC, unless the sub-contractor is registered for gross payment. If the sub-contractor is so registered, they are paid their fees in full. There are various requirements that a sub-contractor seeking gross payment registration must fulfil, including complying with all tax obligations on time. Registration may be cancelled by HMRC If the sub-contractor ceases to satisfy these requirements, including, as is relevant to this appeal, where it appears to them that a fresh application for registration would be refused (s.66(1)(a) Finance Act 2004). This power is discretionary. The appellant is a relatively small family-owned and operated company, carrying on business as water well engineers. The appellant failed to comply with the requirements for registration on several occasions, leading to the cancellation of their registration in May 2011. The appellant contends that HMRC erred in failing to take in to account the impact on its business of a cancellation of its registration. 


2 views

Provide services in the field of Wills, Probate, Immigration, Property, Employment, Independent Legal Advice.

Near Slough, Iver, Langley, Stoke Poges, High Street, Burnham, Cippenham, Uxbridge, Heathrow, Colnbrook, West Drayton, Stains, Sunbury, Thames, High Wycombe, Light Water, Ascot, Sunninghill, Virginia water, Baghshot, Camberley, Bracknell, Frimley, Wexham part hospital, Farnham Royal...

MYM Solicitors

MYM solicitors years of valuable experience has taught the team to always put crucial emphasis on client orientated services. As a result, our client’s feedback and reviews are always in our favor just because of the excellent services provided by us.

Share

  • White Facebook Icon
  • White Twitter Icon
  • White YouTube Icon
  • White Instagram Icon
  • White LinkedIn Icon

Our Location

E-mail

SLOUGH OFFICE:

329-331 High St,

Slough SL1 1TX,

United Kingdom

Slough Contact : 01753 208 786

London Contact 0203 13777 51

Working hours

Office Hours: Mon- Fri: 09:30am – 5:30pm
Weekends Hours: 11:00am – 1:00pm

Emergency 24 Hours / Weekend / Out of Hours

Call and WhatsApp ONLY: 0203 1377751

Careers

Authorised and Regulated by Solicitors Regulation Authoirty 655364, MYM Solicitors is a trading name of MM Law Solicitors Lmited 11493985.