UT/2023/000049 - [2024] UKUT 00233 (TCC)

Case Number: UT/2023/000049

The Royal Courts of Justice,

Rolls Building, London

INCOME TAX – umbrella company engaging temporary workers – reimbursement to workers of subsistence expenses by reference to scale rates – whether reimbursement payments deductible – whether each workplace attended by worker was a permanent workplace – whether contract was an overarching contract of employment or, if not, a single employment – whether payments using scale rates were deductible without an HMRC dispensation – establishing whether loss of tax brought about carelessly so that extended time limit for making an assessment applied

Judgment date: 16 August 2024

Before

MR JUSTICE ADAM JOHNSON

JUDGE THOMAS SCOTT

Between

MAINPAY LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Michael Firth KC, instructed by The Independent Tax and Forensic Services LLP

For the Respondents: Sadiya Choudhury KC, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION