In T Bruns (t/a TK Fabrications) v HMRC (TC00371 – 23 February) a contractor (B) had registered for 'gross payment status' within the construction industry scheme. Under the self-assessment system he was required to make a payment on account of tax due on 31 January 2007. He failed to make this payment until 23 April 2007. On 8 February 2008 HMRC cancelled his registration on the grounds that he had failed to meet his compliance obligations. The First-Tier Tribunal allowed B's appeal against this decision. Walters J observed that FA 2004 Sch 11 para 14 provided that the 'qualifying period' for the purpose of the scheme was 'the period of twelve months ending with the date of the application in question'. In B's case this was 'the period of 12 months ending with 8 February 2008'. 31...
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In T Bruns (t/a TK Fabrications) v HMRC (TC00371 – 23 February) a contractor (B) had registered for 'gross payment status' within the construction industry scheme. Under the self-assessment system he was required to make a payment on account of tax due on 31 January 2007. He failed to make this payment until 23 April 2007. On 8 February 2008 HMRC cancelled his registration on the grounds that he had failed to meet his compliance obligations. The First-Tier Tribunal allowed B's appeal against this decision. Walters J observed that FA 2004 Sch 11 para 14 provided that the 'qualifying period' for the purpose of the scheme was 'the period of twelve months ending with the date of the application in question'. In B's case this was 'the period of 12 months ending with 8 February 2008'. 31...
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