The App Accounting Group Ltd represented by Rory Mullan KC has successfully applied to join appeals by its clients against a charge under the managed service company legislation. It will seek to argue that it is not an MSC provider in those appeals.
The App Accounting Group Ltd trading under the name of Boox provided accountancy services to its clients. HMRC determined that in doing so it was an “MSC provider” with the consequence that many of its clients faced significant tax charges. Two of those clients, Uberdev Ltd & Rosetta Software Ltd, have appealed to the First-tier Tribunal and The App Accounting Group Ltd sought to join those appeals.
Although HMRC argued that The App Accounting Group Ltd should not be joined as a party to those appeals, the First-tier Tribunal (Judge Robin Vos) concluded that it was in the interests of justice that it should be.
The decision can be found here: [2024] UKFTT 100 (TC) (TC09051).
