Blue v Revenue & Customs [2009] UKFTT 141 (TC) (03 April 2009)

Blue v Revenue & Customs [2009] UKFTT 141 (TC) (03 April 2009)

The application for a preliminary issue was refused because the factual disputes overlapped with the substantive appeal, the facts were old and complex, and ordering a preliminary issue would likely cause further delay without significant benefit. The overriding objective of dealing with the case fairly and justly, including avoiding delay, required proceeding directly to the substantive appeal.

Citation
[2009] UKFTT 141 (TC)
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 Application for Determination of Preliminary Issue
Outcome
Application for preliminary issue dismissed
Legal Topics
National Insurance Contributions, Employer Liability, Employee Share Options, Preliminary Issues in Litigation
Tax Law Employment Law National Insurance Contributions Employer Liability Employee Share Options Preliminary Issues in Litigation

Case Brief

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Parties

Blue

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Preliminary Application for Determination of Preliminary Issue

Legal Issues

  1. 1 Whether a preliminary issue should be ordered to determine employer status for NIC liability
  2. 2 Whether Appellant or Yellow was the employer for NIC purposes
  3. 3 Whether Appellant was a 'host employer' under Social Security legislation

Ratio Decidendi

The application for a preliminary issue was refused because the factual disputes overlapped with the substantive appeal, the facts were old and complex, and ordering a preliminary issue would likely cause further delay without significant benefit. The overriding objective of dealing with the case fairly and justly, including avoiding delay, required proceeding directly to the substantive appeal.

Court Disposition

Application for preliminary issue dismissed

Orders

  • Parties to proceed quickly with the substantive appeal
  • Parties encouraged to agree directions for the appeal