Harrison News Ltd v Revenue & Customs [2011] UKFTT 251 (TC) (15 April 2011)
The Tribunal held that the Regulation 80 determinations and Section 8 decisions were reasonably made by HMRC based on the information available, and the Appellant failed to provide any evidence to refute the assessments despite ample opportunity.
- Citation
- [2011] UKFTT 251 (TC)
- Parties
- Appellant: Harrison News Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 15 April 2011
- Procedural Posture
- Appeal / First Tier Tribunal (tax) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax, Corporation Tax, PAYE Regulations, National Insurance Contributions, Tax Assessments, Appeals Procedure
Case Brief
Summary, issues, holding and outcome
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Parties
Harrison News Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Legal Issues
- 1 Whether Regulation 80 determinations and Section 8 decisions by HMRC were valid and reasonable
- 2 Whether HMRC provided adequate breakdown of assessed amounts
- 3 Whether Appellant provided sufficient evidence of reimbursement or error in assessments
Ratio Decidendi
The Tribunal held that the Regulation 80 determinations and Section 8 decisions were reasonably made by HMRC based on the information available, and the Appellant failed to provide any evidence to refute the assessments despite ample opportunity.
Court Disposition
Appeal dismissed
Orders
- Regulation 80 assessments and Section 8 decisions confirmed in the stated amounts
- Right to apply for permission to appeal within 56 days
Full Case Text
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