TaxPersonal TaxRevenue faces rights appeals.

Revenue faces rights appeals.

A flood of appeals by contractors working under the modified Construction Industry Scheme could swamp the Inland Revenue as a result of the Human Rights Act coming into force in the UK.

The Construction Federation believes there are at least 60,000 subcontractors who are not happy with the tax certificates they have been issued under CIS.

So far no appeals have been permitted but article 6 of the Human Rights Act may force the Revenue to open appeals.

Liz Bridge, director of tax at the Confederation, said: ‘I think appeals are possible under current law but when the Human Rights Act has come into force I think the courts will support appeals.’

Under CIS subcontractors are issued one of three certificates which must be presented in order to get paid. Those issued with certificate CIS6 have complained that it is inconvenient because it has to be presented in person and includes a photograph.

Holders want to appeal to obtain one of the other certificates available.

CIS is currently under review but a Revenue spokesman said it would only implement ‘fine tuning’ and would not address fundamental issues that could allow appeals.

Sources say changes could be in place before Christmas.

www.constructionconfederation.co.uk.

Related Articles

LITRG urges government to consider tax changes in disability work plan

Administration LITRG urges government to consider tax changes in disability work plan

4d Lucy Skoulding, Reporter
HMRC appeal rejected in Tottenham Hotspur case

Administration HMRC appeal rejected in Tottenham Hotspur case

3w Emma Smith, Managing Editor
HMRC urged to clarify impact of income allowances on Self-Assessments

Personal Tax HMRC urged to clarify impact of income allowances on Self-Assessments

2m Alia Shoaib, Reporter
New trading allowance: simplicity, but not as we know it

Administration New trading allowance: simplicity, but not as we know it

2m Emma Rawson, ATT Technical Officer
Wealthy individuals could circumvent top tax rate rises

Personal Tax Wealthy individuals could circumvent top tax rate rises

4m Alia Shoaib, Reporter
Italy grants first successful non-dom status application to former UK non-dom

Personal Tax Italy grants first successful non-dom status application to former UK non-dom

4m Emma Smith, Managing Editor
Industry reaction: Taylor Review does not go far enough in addressing tax issues

Legal Industry reaction: Taylor Review does not go far enough in addressing tax issues

5m Alia Shoaib, Reporter
Does the Taylor Review sufficiently address the gig economy?

Corporate Tax Does the Taylor Review sufficiently address the gig economy?

5m Alia Shoaib, Reporter