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Minor and technical vices

Category Technical Articles
AuthorTechnical Department
Article by Keith Gordon, barrister, chartered accountant and tax adviser. This article appeared in the October 2005 issue of Tax Adviser. Keith Gordon considers five recent cases in which the High Court has considered whether a subcontractor's compliance failures were minor and technical:

  • Arnold v G-Con Ltd
  • Barnes (HMIT) v Hilton Main Construction Ltd
  • Woods (HMIT) v Lightpower Ltd
  • Cormack (HMIT) v CBL Cable Contractors Ltd
  • Templeton v Transform Shop Office and Bar Fitters Ltd

Technical Department
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