Blue v Revenue & Customs [2009] UKFTT 141 (TC) (03 April 2009)
A preliminary issue was refused because the factual disputes overlapped with the substantive appeal, the determination would not necessarily reduce costs or time, and further delay would be contrary to the overriding objective of fair and just case management.
- Citation
- [2009] UKFTT 141
- Parties
- Appellant: Blue; Respondents: The Commissioners for Her Majesty's Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 03 April 2009
- Procedural Posture
- Tax Appeal / Preliminary Issue Application
- Outcome
- Application for preliminary issue dismissed
- Legal Topics
- National Insurance Contributions, Employer Liability, Employee Share Options, Preliminary Issues
Case Brief
Summary, issues, holding and outcome
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Parties
Blue
Appellant
The Commissioners for Her Majesty's Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / Preliminary Issue Application
Legal Issues
- 1 Whether a preliminary issue should be ordered to determine employer status for NIC liability
- 2 Whether Appellant or Yellow was employer for NIC purposes
- 3 Whether Appellant was a 'host employer' under Social Security Contributions and Benefits Act 1992
Ratio Decidendi
A preliminary issue was refused because the factual disputes overlapped with the substantive appeal, the determination would not necessarily reduce costs or time, and further delay would be contrary to the overriding objective of fair and just case management.
Court Disposition
Application for preliminary issue dismissed
Orders
- Parties to proceed quickly with the substantive appeal
- Parties encouraged to agree directions for the appeal
Full Case Text
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