Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Strikeout

06 March 2015
Issue: 4492 / Categories: Tax cases , Admin , Employees , Income Tax

Jumbogate Ltd (TC4271)

A taxpayer company appealed against PAYE and National Insurance (NI) determinations raised in respect of shares transferred to employees out of an employee benefit trust.

HMRC applied for the appeals to be struck out on the ground the decision in CRC v PA Holdings Ltd [2012] STC 582 applied.

The instant taxpayer did not attend the First-tier Tribunal (FTT) hearing and the judge struck out the appeal. He said:

“It is not open to an appellant simply to take no part in the proceedings and to expect the tribunal to undertake its own analysis. That in effect is expecting the tribunal to stand in the shoes of the appellant and to make out a case for the appellant before making a determination as between that case and the case put forward by the respondents.”

The company applied for its appeal to be reinstated –...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon