Market leading insight for tax experts
View online issue

JP Whitter (Water Well Engineers) v HMRC

In JP Whitter (Water Well Engineers) v HMRC [2018] UKSC 31 (13 June 2018) the Supreme Court found that HMRC is not required to take into account the consequences on a business when revoking registration under the Construction Industry Scheme (CIS) (FA 2004 Pt 3 chapter 3).

JP Whitter was registered for gross payment under the CIS scheme and had failed to comply with the requirements of the scheme without a reasonable excuse. HMRC had therefore revoked its registration (under s 66) without taking account of the likely effect of revocation on the company’s business. The company contended that this was a failure to take account of a material consideration in breach of both domestic public law and the European Convention on Human Rights (ECHR).

The Supreme Court observed (as was common ground) that the word ‘may’ in s 66 suggested that HMRC had a discretion...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.