Taxation logo taxation mission text

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

Arrangements are notifiable under DOTAS regime

26 May 2022
Issue: 4842 / Categories: Tax cases
CRC v Smartpay Ltd and another (TC8477)

Two companies - Smartpay Ltd a UK-resident company (UKCO) and Smartpay Consulting Ltd an Isle of Man resident company (IOMCO) - offered a ‘contractor loan scheme’ under which an individual user became an employee of one of the companies and UKCO entered into a contract with a UK intermediary to provide the individual’s services to an end user client. Ultimately the individual would receive two payments from IOMCO a sum representing minimum wage and a loan.

HMRC considered the arrangement was notifiable under the disclosure of tax avoidance schemes (DOTAS) regime (FA 2004 s 306) and sought an order under s 314A from the First-tier Tribunal.

The tribunal considered whether the arrangements within one of the DOTAS hallmarks. On the premium fee hallmark UKCO said it had not received a premium fee and nor would it have been able to do so for...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

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.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon