05 October 2021
Sheiling v HMRC; (Court of Appeal)
Sheiling Properties Ltd v HMRC [2021] EWCA Civ 1425
The Company challenged APN penalties on the grounds that the APN legislation is not applicable to PAYE liabilities due to the limited definition of the term “disputed tax” in s221(3) Finance Act 2014 which refers only to tax arising in consequence of an “amendment or assessment” but not a PAYE determination. The Court of Appeal upheld the decision of the Upper Tribunal that the APN legislation does apply to PAYE as it was Parliament’s evident intention that an APN founded on a PAYE determination should be effective and therefore any gap in the legislation was cured by a purposive construction. Read full judgment here.
Ben Elliott (instructed by Levy and Levy Solicitors) for the Appellant.
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