InD-Media Communications v HMRC[2016] UKFTT 430 (17 June 2016) the FTT found that it had appellate jurisdiction over the issue of a security notice and that the amount demanded by HMRC had been too high.
HMRC had issued a notice of security to D-Media in relation to PAYE and national insurance contributions (NICs) totalling £147 135 for a period of 24 months and D-Media appealed against the notice.
The FTT observed that whilst the need for protection of the revenue was common to VAT security cases and PAYE cases there was a significant difference in the way the legislation has been drafted in each case. The VAT security provisions only conferred a supervisory jurisdiction on the tribunal whilst the PAYE Regulations reg 97V(5) gave it an appellate jurisdiction. The tribunal could therefore set aside or vary the notice.
The FTT also...
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InD-Media Communications v HMRC[2016] UKFTT 430 (17 June 2016) the FTT found that it had appellate jurisdiction over the issue of a security notice and that the amount demanded by HMRC had been too high.
HMRC had issued a notice of security to D-Media in relation to PAYE and national insurance contributions (NICs) totalling £147 135 for a period of 24 months and D-Media appealed against the notice.
The FTT observed that whilst the need for protection of the revenue was common to VAT security cases and PAYE cases there was a significant difference in the way the legislation has been drafted in each case. The VAT security provisions only conferred a supervisory jurisdiction on the tribunal whilst the PAYE Regulations reg 97V(5) gave it an appellate jurisdiction. The tribunal could therefore set aside or vary the notice.
The FTT also...
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