CISR82080 - Compliance: Regulation 13 determinations: Conduct of appeal hearings

You should include all relevant evidence and background information regarding failures by the contractor in your case.

You should also include mention of any refusal by HMRC to make a direction under Regulation 9(5) in the case and similarly where such a refusal has been upheld after an appeal under Regulation 9(7).

CISR83000 gives detailed guidance on directions and appeals under Regulation 9.

In any appeal against a Regulation 13(2) determination the contractor can advance other arguments to show why they have been overcharged in the determination. But, the refusal by HMRC to make a Regulation 9(5) direction and, where applicable, this being upheld by the Tribunal should effectively prevent a contractor overturning the determination on the grounds that payments were made without the deduction in good faith.

If the contractor does pursue this line, you should also draw the Tribunals' attention to the case of Slater v Richardson and Bottoms Ltd (53 TC 155).

HMRC dissatisfied with Tribunal decision

If you are dissatisfied with the Tribunal decision, an immediate report should be made to CIS Advisory Team (See CISR97030) for advice.