UBI Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 620 (TC) (17 October 2018)

UBI Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 620 (TC) (17 October 2018)

The Tribunal found that, at the time of the decision, UBI Limited had significant arrears, a poor payment history, and failed to provide evidence to challenge HMRC's calculations or demonstrate financial incapacity. The decision to require security was reasonable, and the amount sought was appropriate. The Tribunal's supervisory jurisdiction did not permit substituting its own discretion for that of HMRC.

Citation
[2018] UKFTT 620 (TC)
Parties
Appellant: UBI Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
17 October 2018
Procedural Posture
Appeal Against Notice of Requirement to Provide Security for PAYE and Nics / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
PAYE Security Requirements, National Insurance Contributions, Supervisory Jurisdiction, Reasonableness of HMRC Decisions, Burden of Proof in Tax Appeals
Tax Law Administrative Law PAYE Security Requirements National Insurance Contributions Supervisory Jurisdiction Reasonableness of HMRC Decisions Burden of Proof in Tax Appeals

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Parties

UBI Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal Against Notice of Requirement to Provide Security for PAYE and Nics / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether HMRC's decision to require security for PAYE and NICs was reasonable at the time of decision
  2. 2 Whether the amount of security required was appropriate
  3. 3 Whether the Tribunal should vary the notice

Ratio Decidendi

The Tribunal found that, at the time of the decision, UBI Limited had significant arrears, a poor payment history, and failed to provide evidence to challenge HMRC's calculations or demonstrate financial incapacity. The decision to require security was reasonable, and the amount sought was appropriate. The Tribunal's supervisory jurisdiction did not permit substituting its own discretion for that of HMRC.

Court Disposition

Appeal dismissed

Orders

  • Notice of Requirement to provide security confirmed as issued
  • No variation to the notice