Crays Support Services Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 223 (TC) (19 April 2018)

Crays Support Services Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 223 (TC) (19 April 2018)

HMRC's decision to require security for PAYE and NIC was reasonable and lawful given the appellant's and director's history of non-compliance and defaults. The Tribunal found no error of law or unreasonable conduct by HMRC and dismissed the appeal.

Citation
[2018] UKFTT 223 (TC)
Parties
Appellant: Crays Support Services Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
19 April 2018
Procedural Posture
Appeal Against Notice of Requirement to Give Security for PAYE and NIC / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
PAYE Security Requirements, National Insurance Contributions Security, Revenue Protection, Directors' Liability, Tribunal Appellate Jurisdiction
Tax Law Administrative Law PAYE Security Requirements National Insurance Contributions Security Revenue Protection Directors' Liability Tribunal Appellate Jurisdiction

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Parties

Crays Support Services Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal Against Notice of Requirement to Give Security for PAYE and NIC / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether HMRC's requirement for security for PAYE and NIC was reasonable and lawful
  2. 2 Whether the Tribunal should allow the appeal against the Notice of Requirement

Ratio Decidendi

HMRC's decision to require security for PAYE and NIC was reasonable and lawful given the appellant's and director's history of non-compliance and defaults. The Tribunal found no error of law or unreasonable conduct by HMRC and dismissed the appeal.

Court Disposition

Appeal dismissed

Orders

  • Requirement to give security for PAYE and NIC upheld
  • No order as to costs