Higgs Et Al (Edge Group) v Revenue and Customs (Procedure : Preliminary Issue – Marketed Tax Avoidance Scheme): FTTTx 24 Feb 2020

PROCEDURE – preliminary issue – marketed tax avoidance scheme – whether the FTT has jurisdiction to determine if HMRC is entitled to exercise discretion under s 684(7A) ITEPA 2003 to disapply PAYE regulations – Regulation 185 PAYE Regulations – Regulation 188 PAYE Regulations – s.23 TMA 1970 – s.59B TMA 1970 – Hoey v HMRC considered – FTT does not have jurisdiction

Citations:

[2020] UKFTT 117 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 10 November 2022; Ref: scu.649163