In Thornton Health LLP v HMRC [2018] TC06831 a company pursuaded the tribunal that it was not liable to register as a contractor under the Construction Industry Scheme: it was a property investor and although it redeveloped one floor of a building that was not enough to say that it had not changed its business to include construction operations. HMRC also calculated penalties incorrectly.

The FTT found:

In allowing the appeal the FTT confirmed that:

Useful tax guides

Construction Industry Scheme (CIS)
Who is a contractor and subcontractor, who needs to register, a closer look at property developers.

External links

Thornton Health LLP v HMRC [2018] TC06831