[2007] EWHC 488 (Ch).

Chancery Division.

Warren J.

Judgment delivered 12 March 2007.

Income tax – Corporation tax – Sub-contractors – Construction industry scheme – CIS certificate – Taxpayer self-employed flooring contractor – Taxpayer failing to satisfy turnover test – Revenue refusing to renew certificate – General commissioners finding refusal contrary to taxpayer’s human rights – Revenue appeal – Whether turnover test disproportionate infringement of taxpayer’s rights – Income and Corporation taxes Act 1988, s. 562 – European Convention on Human Rights, art. 8.

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