Market leading insight for tax experts
View online issue

S Hughes v HMRC

In S Hughes v HMRC (TC00839 – 10 December) HMRC began an enquiry into the tax returns submitted by a contractor (H) and formed the opinion that he had understated his profits. It agreed a settlement covering income tax and Class 4 national insurance contributions. The officer conducting the enquiry observed that H had failed to deduct tax from certain payments to subcontractors and told H that this would be dealt with separately. Subsequently HMRC issued determinations under Income Tax (Construction Industry Scheme) Regulations SI 2005/2045 reg 13 and imposed penalties under TMA 1970 s 98A. H appealed against the determinations and penalties contending that these liabilities should have been included in the negotiated settlement which had previously been agreed. The First-Tier Tribunal rejected this contention and dismissed H’s appeal noting that the wording of the negotiated settlement made it clear that...

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.