||All England Reporter
|| All ER (D) 353 (Feb)
Sir Francis Ferris
||Hugh McKay (instructed by the Solicitor of Inland Revenue) for the commissioners.
||The taxpayer did not appear and was not represented.
||23 February 2005
Income taxation - Construction industry - Sub-contractors - Tax liability on engagement of sub-contractors in construction industry - Meaning of 'person carrying on business which includes construction operations' - , ss 559(1), 560(2)(a).
The taxpayer's appeal against the General Commissioners' decision to uphold the tax assessments made against it, was dismissed in circumstances where the court was satisfied that the taxpayer was a person carrying on business which included construction operations, within s560(2)(a) of the .
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