The FTT refused the Appellant’s application for disclosure in its entirety and struck out the Appellant’s ground of appeal against a Construction Industry Scheme (CIS) determination insofar as it relied on Regulation 9(4) condition B of the Income Tax (Construction Industry Scheme) Regulations 2005, following the Court of Appeal in Beech Developments v HMRC. The decision reinforces Beech on the appeal/judicial review boundary in CIS condition B disputes and confirms that disclosure is confined to issues the Tribunal is empowered to determine.
Christopher Vallis appeared for the successful Respondents (HMRC). For further details, please view the judgment: