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England and Wales decisions
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The Upper Tribunal dismissed HMRC’s appeal, holding that Heathrow accommodation on back-to-back rotations was deductible under section 337 ITEPA 2003.
Liquidators’ claims against two doctors failed: no proven employment contracts and no transaction at an undervalue where the payments had already been accounted for to HMRC.
The Upper Tribunal dismissed Aramark’s appeal about secondary Class 1 NICs, holding that the host employer provision applied and that Bilfinger was not wrong.
Mr Gray has standing to continue the appeal because the discovery assessments and wrongdoing penalty were excluded from the sequestration petition, so continuing the appeal does not compete with creditors or affect the assets available to pay creditor claims.
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The Upper Tribunal dismissed an appeal about when State pension entitlement began after late voluntary NICs were paid. HMRC’s earlier deemed payment date was upheld.
The Court of Appeal dismissed a liquidator’s section 423 challenge to a tax-avoidance scheme, holding that preventing a liability from arising is not the same as prejudicing an existing or future claim.
The commencement date for state pension entitlement following late paid voluntary contributions is determined by Regulation 4(3)(b) and 4(7), which treat the contribution as paid on the date payment is made. HMRC's exercise of discretion under Regulation 6(1) to treat the payment as made on 15 May 2017 is valid, and there is no statutory or factual basis to backdate entitlement to the pensionable age. The tribunal upholds HMRC's decision, amending the commencement date to 15 May 2017.
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Mr Shonubi knew there was a limit on cigarettes, knew he exceeded it, had no intention to declare, and acted dishonestly by the standards of ordinary decent people; HMRC was entitled to assess the penalties.
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Commissioners for His Majesty's Revenue & Customs v Payroll & Pension Services (PPS Umbrella Company) Ltd [2024] EWHC 1861 (Ch) (19 July 2024)
HMRC’s winding-up petition over alleged unpaid employer NIC was dismissed after the court found a bona fide dispute about employment status and refused HMRC’s alternative case.
Mercy Global Consult Ltd v Adegbuyi-Jackson & Ors [2023] EWHC 749 (Ch) (31 March 2023)
The High Court refused permission to amend a defence to plead VAT exemption, holding the proposed VAT Defence was a new defence with no realistic prospect of success.
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