JP Whitter (Water Well Engineers Ltd) (2018) UKSC 31 has just lost its claim to retain gross payment status under the construction industry sub-contractor scheme (CIS). The Supreme Court unanimously dismissed its appeal.

The family-owned company registered in 1984 under the CIS for gross payment status. It first failed a review in July 2009, and again in June 2010; but on both occasions the registration was reinstated by HMRC following an appeal.

Between August 2010 and March 2011 the company was late in making PAYE payments on seven occasions, the delays being generally of a few days, but on one occasion of at least 118 days.