||All England Reporter
|| All ER (D) 229 (Jul)
|| EWHC 1558 (Ch)
||Mario Angiolini (instructed by the Solicitor for Revenue and Customs) for the Revenue.
||The taxpayer appeared by its representative.
||15 July 2005
Income Tax - Company - Construction Industry Scheme certificate - Inland Revenue inspector refusing to issue certificate - Whether taxpayer company's failures 'minor and technical'.
The court upheld the General Commissioners' decision allowing the taxpayer company's appeal against the Inland Revenue's inspector's decision to refuse to issue it a statutory Construction Industry Scheme certificate on the ground that the court was satisfied that the commissioners' conclusions were not impossible for a reasonable body of commissioners to have reached.
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