Overstayed welcome
The taxpayer company used a National Insurance avoidance scheme in the mid to late 1990s. The Revenue said that the transactions were liable to class 1 National Insurance so the company appealed to the Special Commissioners. In May 2002 the Revenue began proceedings in the county court to protect its position as recovery of National Insurance was subject to a six-year limit.
The district judge adjourned the proceedings pending the company's appeal as under Social Security Administration Act 1992 s 117A the taxpayer's liability had to be determined by the Special Commissioners. Various orders were made by the court of its own motion against the Revenue but it neither reacted nor complied with these. Eventually the district judge ordered that the claim be struck out. A later application by the Revenue to have the action reinstated was dismissed....
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