Adam Craggs and Constantine Christofi (RPC) examine the First-tier Tribunal decision in Marlborough DP Ltd v HMRC that suggests the shortcomings in HMRC’s general approach following Rangers.
Since the decision in RFC 2012 Plc (in liquidation) v Advocate General for Scotland [2017] UKSC 45 (Rangers) HMRC has sought to rely upon the decision to challenge a large number of loan scheme arrangements. Although most of the subsequent litigation in this area has gone HMRC’s way there have been some further disputes arising out of this litigation which concern HMRC’s use of discretion to recover tax directly from workers as opposed to their employers (Hoey v HMRC [2021] UKUT 82 (TCC)). Readers will also be aware of the Supreme Court’s recent decision in R (oao Haworth) v HMRC [2021] UKSC 25 which throws into doubt the way in which the relevant statutory provisions (contained in FA 2014) relating...
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Adam Craggs and Constantine Christofi (RPC) examine the First-tier Tribunal decision in Marlborough DP Ltd v HMRC that suggests the shortcomings in HMRC’s general approach following Rangers.
Since the decision in RFC 2012 Plc (in liquidation) v Advocate General for Scotland [2017] UKSC 45 (Rangers) HMRC has sought to rely upon the decision to challenge a large number of loan scheme arrangements. Although most of the subsequent litigation in this area has gone HMRC’s way there have been some further disputes arising out of this litigation which concern HMRC’s use of discretion to recover tax directly from workers as opposed to their employers (Hoey v HMRC [2021] UKUT 82 (TCC)). Readers will also be aware of the Supreme Court’s recent decision in R (oao Haworth) v HMRC [2021] UKSC 25 which throws into doubt the way in which the relevant statutory provisions (contained in FA 2014) relating...
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