CISR82080 - Compliance: Regulation 13 determinations: conduct of appeal hearings
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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鈥� attention to the case of Slater v Richardson and Bottoms Ltd (53 TC 155).
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)