Administration and appeals: Costs of application for judicial review
In R (oao Valentines Homes & Construction Ltd) v HMRC (CA – 31 March) a married couple were the sole directors of a small company in the construction industry. In May 2007 the husband suffered a serious head injury which required brain surgery. Following this injury the company failed to account for PAYE for the four months from May to August 2007. HMRC issued notices under Income Tax (PAYE) Regulations 2003 (SI 2003/2682) reg 78(4) requiring payment of £83 967. In October 2007 they began county court proceedings to recover this amount. The company paid the actual PAYE liability of £64 884 but declined to pay the balance. In April 2008 HMRC's assistant debt management officer replied stating that 'as actual figures were not provided in time we shall not be amending our claim in...
