plant hired-in v plant owned by subcontractors - Condition A relief criteria - whether -˜reasonable care-™ taken - whether admission of -˜errors in good faith-™ - whether -˜genuine belief-™ held - appeal allowed</td> </tr> [2021] UKFTT 294 (TC)
Notes: INCOME TAX - Construction Industry Scheme - Income Tax (Construction Industry Scheme) Regulations 2005 - refusal decision to grant relief under regulation 9(3) - s 61(1) FA 2004 - materials cost excluded for CIS withholding tax - distinction between plant hired-in and plant owned by subcontractors - Condition A relief criteria - whether -˜reasonable care-™ taken - whether admission of -˜errors in good faith-™ - whether -˜genuine belief-™ held - appeal allowed