Hoey v Revenue and Customs Comrs

Subject Matter

REVENUE — Income tax — Assessment — Taxpayer participant in tax avoidance scheme appealing against discovery assessments — Whether revenue officer reasonably expected on basis of information available to be aware of insufficiency — Taxes Management Act 1970, s 29(5)

[2019] UKFTT 489 (TC); [2019] SFTD 1195, FTT

[2021] UKUT 82 (TCC); [2021] STC 792, UT

REVENUE — Income tax — PAYE — Revenue deciding not appropriate for employer to comply with PAYE regulations — Taxpayer consequently losing entitlement to PAYE credit — Whether revenue having discretion to make such decision — Whether First-tier Tribunal having jurisdiction to determine whether discretion exercised properly — Taxes Management Act 1970 (c 9), s 31 — Income Tax (Earnings and Pensions) Act 2003 (c 1), s 684(7A) — Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), regs 185, 188

[2022] EWCA Civ 656; [2022] 1 WLR 4113; [2022] STC 902; [2022] WLR(D) 233, CA

REVENUE — Tax avoidance — Transfer of assets abroad — Taxpayer remunerated by offshore employers through payments into employee benefit trusts — Whether taxpayer liable to income tax on payments — Whether taxpayer having power to enjoy income of employers — Whether employers’ trading income nil — Whether payments to employee benefit trusts deductible as expenses “wholly and exclusively” incurred for purposes of employers’ trade — Income Tax (Trading and Other Income) Act 2005 (c 5), s 34 — Income Tax Act 2007 (c 3), ss 720, 721

[2022] EWCA Civ 656; [2022] 1 WLR 4113; [2022] STC 902; [2022] WLR(D) 233, CA

Appellate History