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To publish or not?
Key points
- Taxpayer did not want his appeal to be stayed and the tribunal agreed.
- HMRC did not wish to have the interlocutory decision published.
- Substantive decisions are published on the tribunal’s website but HMRC has access to all decisions.
- The tribunal decided it was in the public interest to make the decision accessible to everyone.
I was recently helping a friend Andrew Lillicrap (Andrew) with a National Insurance claim he submitted in respect of mileage relief. The case followed a pattern of recent cases including Laing O’Rourke (TC8161) (LOR) and Willmott Dixon (TC8359) (WD). See my and Peter Moroz’s articles in Taxation including ‘Wheels go round – part 2’ (26 August 2021) and ‘Happy motoring’ (27 January 2022).
A number of Social Security Contributions (Transfer of Functions etc) Act 1999 s 8 determinations have been issued for various taxpayers which submitted claims after the successful appeal by Cheshire...
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