Taxation

Construction Industry Scheme

R (on the application of Beech Developments (Manchester) Ltd and others) v Commissioners for HM Revenue and Customs

Eileen O’GradyPrint

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  • Court of Appeal (Civil Division)
  • 9 May 2024
  • Underhill, Lewison and Falk LJJ
  • [2024] EWCA Civ 486
  • [2024] PLSCS 92
Taxation – Construction industry scheme – Non-liability direction – Appellants paying sub-contractor without deducting tax or making payments to HMRC under Construction Industry Scheme – Respondent commissioners determining liability – Respondents refusing appellants’ application for  non-liability direction – Court dismissing
Case summary