Upper Tribunal Tax and Chancery Chamber

UT/2020/403 - [2023] UKUT 00296 (TCC)

Fecha: 29-Nov-2023

Heading

Neutral Citation: [2023] UKUT 00296 (TCC)

Case Number: UT/2020/403

UPPER TRIBUNAL

(Tax and Chancery Chamber)

Hearing venue: Rolls Building, London

Procedure – preliminary issue – marketed tax avoidance scheme – doctrine of precedent – the FtT does not have jurisdiction to consider whether a taxpayer was entitled to PAYE credits under Regulations 185 and 188 of the Income Tax (PAYE) Regulations 2003 for sums that end users were liable to deduct under PAYE.

Heard on: 29 November 2023

Judgment date: 13 December 2023

Before

JUDGE VINESH MANDALIA

and

JUDGE KEVIN POOLE

Between

PHILLIP BRIAN HIGGS & OTHERS

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellants: Keith Gordon, counsel, instructed by Stratax LLP, trading as Strategic Tax Planning

For the Respondents: Akash Nawbatt KC and Sebastian Purnell, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION