BAGRI SERVICES LIMITED v Revenue & Customs (Construction industry scheme - cancellation of gross payment registration supposedly obtained on the basis of false information) [2021] UKFTT 482 (TC)

FTT-Tax
BAGRI SERVICES LIMITED v Revenue & Customs (Construction industry scheme - cancellation of gross payment registration supposedly obtained on the basis of false information)
[2021] UKFTT 482 (TC)
Notes: Construction industry scheme - cancellation of gross payment registration supposedly obtained on the basis of false information - shadow director - whether failure to notify shadow director of applicant company to Companies House gave rise to -œfalse information- - whether obligation to notify shadow directors to Companies House under Companies Act 2006 arises - held no (unlike Companies Act 1985) - failure to notify therefore incapable of giving rise to false information allowing cancellation of registration - s 66(3) and 67 Finance Act 2004 - appeal allowed