Stephen Hoey v The Commissioners for HM Revenue and Customs: [2021] UKUT 0082 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Adam Johnson and Judge Swami Raghavan on 12 April 2021
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INCOME TAX– UK contractor with offshore employer providing services to UK end-users remunerated through EBT arrangements – whether FTT had jurisdiction to consider whether taxpayer entitled to PAYE credits under Regulations 185 and 188 of PAYE Regulations for sums end-users liable to deduct under PAYE -no. Whether FTT erred in finding discovery assessments valid – no. Transfer of Assets Abroad code -whether FTT erred in finding motive defence did not apply - no – whether FTT erred in finding income of “person abroad” was nil – no. Whether TOAA infringed taxpayer’s EU law free movement of capital – no. Taxpayer’s appeal dismissed, HMRC’s cross-appeal allowed in part.