Boyle v Revenue & Customs [2013] UKFTT 723 (TC) (29 November 2013)

Boyle v Revenue & Customs [2013] UKFTT 723 (TC) (29 November 2013)

The Tribunal found that the so-called loans received by Mr Boyle were in substance earnings from employment and taxable as such. The arrangements were artificial and designed to avoid tax. The discovery assessments were valid. Mr Boyle was not entitled to PAYE credit as SCL had no UK tax presence and was not required to operate PAYE.

Citation
[2013] UKFTT 723
Parties
Appellant: Philip Boyle; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
29 November 2013
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Employment Income, PAYE, Discovery Assessment, Tax Avoidance, Transfer of Assets Abroad
Tax Law Employment Income PAYE Discovery Assessment Tax Avoidance Transfer of Assets Abroad

Case Brief

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Parties

Philip Boyle

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax) Substantive Decision

Legal Issues

  1. 1 Whether Mr Boyle is liable to income tax on purported loans as employment income
  2. 2 Whether Mr Boyle is entitled to credit for PAYE not deducted by employer
  3. 3 Whether Mr Boyle is liable under transfer of assets abroad provisions

Ratio Decidendi

The Tribunal found that the so-called loans received by Mr Boyle were in substance earnings from employment and taxable as such. The arrangements were artificial and designed to avoid tax. The discovery assessments were valid. Mr Boyle was not entitled to PAYE credit as SCL had no UK tax presence and was not required to operate PAYE.

Court Disposition

Appeal dismissed

Orders

  • Discovery assessments and closure notice upheld
  • Mr Boyle liable for additional income tax as assessed