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In Short
The CA has unanimously dismissed the applications for judicial review in R (oao Davies & James) v HMRC and R (oao Gaines-Cooper) v HMRC upholding HMRC's interpretation of IR20. However Moses LJ strongly criticised HMRC for the delaying tactics which it had adopted in seeking to resist the hearing of the applications for judicial review.
Business Tax
Construction Industry Scheme
In Radford & Robinson v HMRC (TC00345 – 9 February) a partnership had registered for 'gross payment status' within the construction industry scheme. HMRC cancelled its registration on the grounds that one of the partners had failed to meet his...

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