Harrison News Ltd v Revenue & Customs [2011] UKFTT 251 (TC) (15 April 2011)

The Tribunal held that HMRC’s Regulation 80 determinations and Section 8 decisions were reasonably made based on available information, and the Appellant failed to provide any evidence to refute the assessments despite ample opportunity. The appeal was dismissed and the assessments confirmed.

Citation: [2011] UKFTT 251
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 / Final Decision at First Tier Tribunal (tax)
Outcome: Appeal dismissed
Legal Topics: PAYE Determinations, National Insurance Contributions, Income Tax, Corporation Tax, Appeal Procedure, Burden of Proof

Tax Law PAYE Determinations National Insurance Contributions Income Tax Corporation Tax Appeal Procedure Burden of Proof

Case Brief

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Parties

Harrison News Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Final Decision at First Tier Tribunal (tax)

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

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