Sheiling Properties Ltd v Revenue and Customs Comrs

Subject Matter

REVENUE — Income tax — Tax avoidance — Taxpayer company participating n tax avoidance scheme involving payments to two directors in return for directors incurring obligations to subscribe for partly paid shares in taxpayer — Revenue assessing taxpayer as owing tax in respect of payments to directors — Revenue issuing accelerated payment notices requiring advance payment of PAYE income tax and primary and secondary national insurance contributions — Whether tax demanded under PAYE determination “disputed tax” within accelerated payment notice provisions — Whether taxpayer having reasonable excuse for non-payment of penalties — Taxes Management Act 1970, s 55 — Finance Act 2014, s 221 — Income Tax (Pay As You Earn) Regulations 2003, (SI 2003/2682), reg 80

[2020] UKUT 175 (TCC); [2020] STC 1380, UT

REVENUE — Income tax — Tax avoidance — Company appealing against revenue’s determination that company liable to pay tax due under PAYE regulations — Whether revenue empowered to issue accelerated payment notice pending appeal — Whether accelerated payment notice regime applying to appeals against such determinations — Whether amount of tax stated to be due in determination “disputed tax” — Taxes Management Act 1970 (c 9), s 31 — Finance Act 2014 (c 26), ss 203(a), 219, 221 — Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), reg 80

[2021] EWCA Civ 1425; [2022] 1 WLR 1298; [2021] STC 2031; [2021] WLR(D) 506, CA

Appellate History