is there a legit reason for this?

[tink123]

If a company installing a kitchen asks for 50% upfront and 50% on completion, that seems fair, but they have asked for the upfront money to be in cash and completion money can be cheque.

Is there any other to explain this other than being a tax dodge? Is there any issues with paying cash upfront?

that should say 'way to explain'

We've had a lot of work done on house recently, new garage roof, fencing all around property - and all of the companies asked for money in cash. Even taking it over a few days, rather than accepting a cheque....
So I wouldn't question it too much, as long as they do a good job.