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Tribunal Applications Hearing – Salary Sacrifice Scheme

5th Nov 2015
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The First Tier Tribunal heard an Applications Hearing in the case of Pertemps Ltd.  The substantive Appeal concerns the correct tax treatment of Salary Sacrifice Scheme, affecting both Direct and Indirect Taxes. The Taxpayer sought to amend his Grounds of Appeal. And HMRC objected on the grounds that the taxpayer had little chance of success.

Correspondence indicated that HMRC had given some assurance that some tax (at least) would not be collected. In later correspondence HMRC indicated they would collect the VAT amount assessed. The taxpayer argued that this was an abuse of process, and relevant to its Appeal.

Had HMRC been successful, the taxpayer would have had to pursue part of its claim at Tribunal, and part using a (much more expensive) Judicial Review.

I am pleased that the Tribunal reached a ‘common sense’ decision in rejecting HMRC’s Application.

The link to the decision is here: http://www.financeandtaxtribunals.gov.uk/Aspx/view.aspx?id=8646

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