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Income tax – Employment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that in cancelling the taxpayer company's registration for gross payment under the construction industry scheme, the Revenue had failed to take into account a relevant factor, namely the financial consequences for the taxpayer. The tribunal decided that such a factor was not a relevant factor to be taken into account by the Revenue when deciding how to exercise the discretion conferred on it by s 66(1) of the Finance Act 2004.
Income tax – Employment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that in cancelling the taxpayer company's registration for gross payment under the construction industry scheme, the Revenue had failed to take into account a relevant factor, namely the financial consequences for the taxpayer. The tribunal decided that such a factor was not a relevant factor to be taken into account by the Revenue when deciding how to exercise the discretion conferred on it by s 66(1) of the Finance Act 2004.
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