Failure to deduct tax

Gross payment status

Generally

Post-April 2007

Pre-April 2007

Honest mistake

How to use the decisions

Investment properties

Lack of knowledge

Loss of gross payment status

Effect on the business

Late payment due to cash flow problems

Proportionality

Reliance on others

Technicalities

Materials

Miscellaneous

Offset of deductions

Overseas entities

Penalties

Generally

Other factors

Proportionality

Reliance on others

Technicalities

Reconciliation of accounts and income

Recovery of unpaid tax

Subcontractor identification

Timing of deductions and human rights