Sheiling Properties Ltd v HMRC

In Sheiling Properties Ltd v HMRC [2021] EWCA Civ 1425 (8 October 2021) the Court of Appeal upheld the decisions of the Upper Tribunal (UT) and the First-tier Tribunal (FTT) that the meaning of ‘disputed tax’ for the purposes of the accelerated payment notices (APN) rules in FA 2014 s 221(3) included an amount specified in a determination made under reg 80 of the Income Tax (Pay As You Earn) Regulations SI 2003/2682 (PAYE regs).

Sheiling (the taxpayer company) entered into a scheme which had been assigned a DOTAS reference number. Under this scheme Sheiling argued that its payments to its directors were not ‘earnings’ so no deduction for income tax was required. HMRC decided that the payments constituted employment income from which income tax should have been but was not deducted at source by Sheiling under the PAYE regs and made a determination under...

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