Court of in Hoey v HMRC

Court of in Hoey v HMRC

The Court of appeal has handed down judgment in the joined Hoey v HMRC appeals. Rory Mullan QC appeared for the taxpayers.

The Court found that HMRC could lawfully exercise a discretion with the effect of transferring liability to pay PAYE to employees. It also held that this liability was not a matter for the tax Tribunals. Finally, it dismissed HMRC’s appeals that an alternative charge under the transfer of assets abroad legislation applied.

The decision can be found here.

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