In JP Whitter (Waterwell Engineers) Ltd v HMRC (TC02316), a sub-contractor company recently had the loss of its gross payment status (GPS) overturned by the tax tribunal because HMRC failed to take into account the dangers to the taxpayer's business when making the decision to cancel it. In three consecutive years HMRC had carried out an annual review of the taxpayer's compliance, and each time noted that it had remitted its PAYE late in the last year.
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