United Kingdom First-tier Tribunal (Tax) 24 March 2011, [2011] UKFTT 199 (TC) (John Scofield v Commissioners for Her Majesty's Revenue and Customs)

This is an appeal against the cancellation of registration for gross payment in respect of the Construction Industry Scheme ("CIS"). We first heard this appeal on 14 July 2010. We adjourned the appeal for further argument on the meaning of section 66 Finance Act 2004 . This decision relates to the issues considered at that adjourned appeal.