HMRC have issued a determination where returns have been submitted but in their opinion have understated the tax due (failure to deduct, Reg 9 CIS).
Just to check - is it worth appealing and to continue to argue the point, or is going straight to FTT the best way?
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Have you checked to see whether the conditions in Regulations 9(3) and (4) are satisfied?
See the Hoskins case. I don't have a link but you should be able to find it. It should be of interest