Sheiling Properties Ltd v Revenue And Customs [2021] EWCA Civ 1425 (05 October 2021)

Sheiling Properties Ltd v Revenue And Customs [2021] EWCA Civ 1425 (05 October 2021)

A regulation 80 determination is to be treated as an assessment for the purposes of the relevant parts of the Taxes Management Act 1970, and thus falls within the definition of 'assessment to tax' in section 221(3) of the Finance Act 2014. Therefore, the APN regime applies to PAYE liabilities determined under...

Source-derived case information.

Citation
[2021] EWCA Civ 1425
Parties
Appellant: Sheiling Properties Limited; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
05 October 2021
Procedural Posture
Civil Appeal / Appeal From Upper Tribunal (tax and Chancery Chamber) to Court of Appeal
Outcome
Appeal dismissed
Legal Topics
Accelerated Payment Notices, PAYE, Statutory Interpretation, Tax Avoidance, Penalties for Non Payment
Tax Law Administrative Law Accelerated Payment Notices PAYE Statutory Interpretation Tax Avoidance Penalties for Non Payment

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Parties

Sheiling Properties Limited

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Civil Appeal / Appeal From Upper Tribunal (tax and Chancery Chamber) to Court of Appeal

Legal Issues

  1. 1 Whether the APN regime under the Finance Act 2014 applies to PAYE liabilities determined under regulation 80 of the PAYE Regulations 2003
  2. 2 Whether a regulation 80 determination constitutes an 'assessment to tax' for the purposes of section 221(3) of the Finance Act 2014

Ratio Decidendi

A regulation 80 determination is to be treated as an assessment for the purposes of the relevant parts of the Taxes Management Act 1970, and thus falls within the definition of 'assessment to tax' in section 221(3) of the Finance Act 2014. Therefore, the APN regime applies to PAYE liabilities determined under regulation 80, and penalties for non-payment of APNs in such cases are valid.

Court Disposition

Appeal dismissed

Orders

  • The appeal by Sheiling Properties Limited is dismissed.