| Source: | All England Reporter |
| Publisher Citation: | [2005] All ER (D) 353 (Feb) |
| Court: | Chancery Division |
| Judge: | Sir Francis Ferris |
| Representation | Hugh McKay (instructed by the Solicitor of Inland Revenue) for the commissioners. |
| The taxpayer did not appear and was not represented. | |
| Judgment Dates: | 23 February 2005 |
Catchwords
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 Case
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 .
Practice Areas
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