HM Inspector of Taxes v G-Con Ltd [2006] EWCA Civ 829 (12 May 2006)

HM Inspector of Taxes v G-Con Ltd [2006] EWCA Civ 829 (12 May 2006)

The repeated and significant lateness of PAYE/NIC payments by G-Con Limited could not reasonably be characterised as 'minor and technical' failures under section 565(4) ICTA 1988. The General Commissioners' decision to the contrary was unreasonable and based on irrelevant considerations, such as compliance with other tax obligations. The High Court judge was correct to overturn their decision.

Citation
[2006] EWCA Civ 829
Parties
Claimant/respondent: Paul Arnold (HM Inspector of Taxes); Defendant/appellant: G-Con Limited
Jurisdiction
England and Wales
Judgment Date
12 May 2006
Procedural Posture
Civil Appeal / Court of Appeal (civil Division) on Appeal From High Court (chancery Division)
Outcome
appeal dismissed
Legal Topics
Construction Industry Scheme (cis) Certificates, Statutory Interpretation, PAYE and NIC Compliance, Judicial Review of Tribunal Decisions
Tax Law Administrative Law Construction Industry Scheme (cis) Certificates Statutory Interpretation PAYE and NIC Compliance Judicial Review of Tribunal Decisions

Case Brief

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Parties

Paul Arnold (HM Inspector of Taxes)

Claimant/respondent

G-Con Limited

Defendant/appellant

Procedural Posture

Civil Appeal / Court of Appeal (civil Division) on Appeal From High Court (chancery Division)

Legal Issues

  1. 1 Whether repeated late payments of PAYE/NIC by G-Con Limited were 'minor and technical' failures under section 565(4) ICTA 1988 for CIS certificate renewal purposes.
  2. 2 Whether the General Commissioners' decision that such failures were 'minor and technical' was one that could reasonably have been reached.
  3. 3 Whether compliance with other tax obligations is relevant to the 'minor and technical' assessment.

Ratio Decidendi

The repeated and significant lateness of PAYE/NIC payments by G-Con Limited could not reasonably be characterised as 'minor and technical' failures under section 565(4) ICTA 1988. The General Commissioners' decision to the contrary was unreasonable and based on irrelevant considerations, such as compliance with other tax obligations. The High Court judge was correct to overturn their decision.

Court Disposition

appeal dismissed

Orders

  • The appeal by G-Con Limited is dismissed.