UKFTT 350 (2009) Ductaire Fabrication Ltd v HMRC

Removal of Gross Payment Status- HMRC won

Case Summary:

The Company paid tax late and submitted returns late. The Tribunal concluded that there was a reasonable excuse for some of the compliance failures but not all and as the test was a strict one dismissed the appeal.

This is the ninth case on this topic of the compliance test and gross payment registration in 2009.