Rory Mullan appeared for the taxpayer in his appeal to the Upper Tribunal in Hoey v HMRC [2021] UKUT 82 (TCC).
The decision covered a range of issues arising from contractor loan arrangements. Although the Tribunal did not consider that it had jurisdiction to decide the issue, it considered that HMRC had no discretion to retrospectively disapply PAYE Regulations, and by extension it could not deny the taxpayer a PAYE credit. It also held that the transfer of assets abroad provisions were not engaged as the income of the relevant person abroad was nil, rejecting the argument that payments made in the course of tax arrangements had a duality of purpose.
