JP Whitter Ltd v Commissioners for HMRC [2018] UKSC 31

The Construction Industry Scheme has been in operation since the early 1970s and aimed to not only provide a means for the government to collect tax but also to crack down on tax evasion in the sector. Trusted sub-contractors can be awarded certificates that exempt them from the requirements of the Scheme and so JP Whitter were not happy when their certificate was cancelled. Their appeal against that decision is the subject of this case but we also analyse whether the scheme is still fit for purpose in 2018 or should be subject to reform. Music from bensound.com