Fieldmuir Ltd (t/a Centurion Freight Services) v HMRC

In Fieldmuir Ltd (t/a Centurion Freight Services) v HMRC [2021] UKFTT 389 (TC) (1 November 2021) the FTT struck out the taxpayer’s overpaid income tax claim as the FTT considered it did not have jurisdiction having found that HMRC had not exercised its care and management powers to waive requirements for a formal overpaid income tax claim. In respect of the appellant's overpaid NICs claim however the FTT did have jurisdiction to consider the issue and held that HMRC had not demonstrated that the prospects for the taxpayer’s NICs claim succeeding at a full hearing were ‘fanciful’. The FTT therefore declined to strike out that part of the claim.

The substantive proceedings were an appeal against HMRC's refusal to repay income tax and NICs paid by the taxpayer under PAYE in respect of ‘overnight allowances’ of £30 paid to the taxpayer’s drivers during the seven tax years ending with 2016/17 ...