Beech Developments (Manchester) Ltd (1st claimant/appellant) & ors v HM Revenue and Customs & ors (respondents)
Wednesday 24 (2:00pm) – Thursday 25 April 2024
Issue: CIS scheme for tax collection in the construction industry – whether HMRC is entitled to keep amounts which have been overpaid. Correct interpretation of Reg 13(3) of the Income Tax (Construction Industry Scheme) Regulations 2005. Whether HMRC can lawfully issue a “direction” of ‘non-liability to pay’ an amount, in circumstances where there is an existing and prior HMRC “determination” of ‘liability to pay’ that same amount.
This appeal concerns a situation in which a contractor collects tax under the CIS scheme which the sub-contractor separately meets or has already met. HMRC argued that it was entitled to retain the over payment.
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