Gradel v Revenue & Customs [2010] UKFTT 325 (TC) (08 July 2010)

Gradel v Revenue & Customs [2010] UKFTT 325 (TC) (08 July 2010)

The appellant owes tax for the years in question regardless of whether the payments are ultimately found to be employment or self-employment income. The appellant's compliance history is poor, undertakings to pay are unenforceable, and HMRC is entitled to pursue legally enforceable debts. Therefore, the refusal to postpone the tax is upheld.

Citation
[2010] UKFTT 325 (TC)
Parties
Appellant: Mr David Gradel; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 July 2010
Procedural Posture
Income Tax/corporation Tax Appeal / Appeal Against HMRC Refusal to Postpone Income Tax Payable on Amendment to Self Assessment Return
Outcome
Appeal dismissed
Legal Topics
Postponement of Tax, Employment Vs Self Employment Income, Self Assessment Amendments, PAYE Obligations
Tax Law Postponement of Tax Employment Vs Self Employment Income Self Assessment Amendments PAYE Obligations

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Parties

Mr David Gradel

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / Appeal Against HMRC Refusal to Postpone Income Tax Payable on Amendment to Self Assessment Return

Legal Issues

  1. 1 Whether HMRC's refusal to postpone tax due following amendments to self assessment returns was correct
  2. 2 Whether payments to the appellant were employment or self-employment income

Ratio Decidendi

The appellant owes tax for the years in question regardless of whether the payments are ultimately found to be employment or self-employment income. The appellant's compliance history is poor, undertakings to pay are unenforceable, and HMRC is entitled to pursue legally enforceable debts. Therefore, the refusal to postpone the tax is upheld.

Court Disposition

Appeal dismissed

Orders

  • The appeal against HMRC’s refusal to postpone the tax due is dismissed.
  • The appellant’s request to postpone such tax is refused.