The Oaks (Gatley) Limited v The Commissioners for HMRC

Jurisdiction of the FTT in CIS appeals: The FTT has no general judicial review function; its jurisdiction is derived solely from statute. Public law issues may be considered only if explicitly allowed by the relevant statutory provisions.

Gallagher’s Windows, Doors & Conservatories Ltd v HMRC [2023] UKFTT 706 (TC) at [38], Zeman, Caerdav

Regulation 13 determinations are treated as income tax assessments under TMA, limiting the Tribunal's power to adjust the amount due, not to quash the determination itself.

Regulation 13(5) of the CIS Regulations; Aspin v Estill [1987] STC 723; Section 50 TMA

Legitimate expectation in judicial review: To succeed, a taxpayer must show a clear and unambiguous HMRC representation, reliance on that representation, and unfairness amounting to abuse of power.

R (oao Azora GMAC Investment Ltd) v HMRC [2019] EWCA Civ 1643

HMRC's internal guidelines on issuing regulation 13 determinations: HMRC's Compliance Manual directs consideration of Regulation 9 claims before issuing Regulation 13 determinations, with a 30-day warning letter unless immediate action is necessary (e.g., suspected liquidation).

HMRC's Manual (COG909400, COG909390)

Reasonable excuse for penalties: A taxpayer must demonstrate a reasonable excuse for failing to submit CIS returns to avoid penalties. The objective reasonableness of the taxpayer's actions is considered.

Schedule 55, paragraph 23, Finance Act 2009; Christine Perrin v HMRC [2018] UKUT 0156 (TCC)