In MyPay v HMRC [2023] UKFTT 890 (TC) (23 October 2023) the First-tier Tribunal (FTT) refused permission for additional grounds of appeal as it had no real prospect of success while permitting limited amendments.
MyPay supplies workers via an employment agency to organisations in sectors including IT healthcare and engineering.
Following a change in adviser MyPay sought to bring additional grounds of appeal in relation to disputed tax and national insurance. The amount in dispute being in the region of £1.4m related to the treatment of workers’ travel expenses for 2014/15 and 2015/16. The expenses had been paid without accounting for income tax and national insurance.
The law on travel expenses for intermediaries changed from 6 April 2016 with the introduction of ITEPA 2003 s 339A. MyPay’s case rested on the previous law with the principal argument...
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In MyPay v HMRC [2023] UKFTT 890 (TC) (23 October 2023) the First-tier Tribunal (FTT) refused permission for additional grounds of appeal as it had no real prospect of success while permitting limited amendments.
MyPay supplies workers via an employment agency to organisations in sectors including IT healthcare and engineering.
Following a change in adviser MyPay sought to bring additional grounds of appeal in relation to disputed tax and national insurance. The amount in dispute being in the region of £1.4m related to the treatment of workers’ travel expenses for 2014/15 and 2015/16. The expenses had been paid without accounting for income tax and national insurance.
The law on travel expenses for intermediaries changed from 6 April 2016 with the introduction of ITEPA 2003 s 339A. MyPay’s case rested on the previous law with the principal argument...
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