Market leading insight for tax experts
View online issue

B Bimson v HMRC

In B Bimson v HMRC (No 2) (TC01911 – 4 April) an individual (B) had been appointed as a subpostmaster in 2000. In 2005 the Post Office decided to close his office (along with a large number of similar post offices). The Post Office paid B £77 905 as compensation. B did not include this payment on his 2005/06 tax return. HMRC issued an amendment treating it as taxable under ITEPA 2003 s 401 (subject to relief for the first £30 000 under s 403). B appealed contending that he should be treated as a self-employed agent of the Post Office. The First-tier Tribunal rejected this contention and dismissed his appeal holding that a subpostmaster held an ‘office’ and the payment which B had received was taxable compensation for the loss of that office.

Why it matters: The decision...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.