In R A and D Thornton trading as A* Education v HMRC [2018] UKFTT 568 (1 October 2018) the FTT found that a penalty was invalid as it had not been determined by an officer of the board.
A* Education recruits and places supply teachers. It contracts with the schools to provide teachers and invoices the schools for the supplies. It then pays the teachers mainly under deduction of PAYE and NICs. However in the relevant tax periods some teachers were self-employed which meant that A* Education was an employment intermediary for the purpose of ITEPA 2003 s 716B. It should therefore have submitted the relevant returns.
Following a phone call by a survey company Mr A. Thornton realised that he had filing obligations and submitted the relevant returns online. He received penalty notices a few days...
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In R A and D Thornton trading as A* Education v HMRC [2018] UKFTT 568 (1 October 2018) the FTT found that a penalty was invalid as it had not been determined by an officer of the board.
A* Education recruits and places supply teachers. It contracts with the schools to provide teachers and invoices the schools for the supplies. It then pays the teachers mainly under deduction of PAYE and NICs. However in the relevant tax periods some teachers were self-employed which meant that A* Education was an employment intermediary for the purpose of ITEPA 2003 s 716B. It should therefore have submitted the relevant returns.
Following a phone call by a survey company Mr A. Thornton realised that he had filing obligations and submitted the relevant returns online. He received penalty notices a few days...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
