In J Dickinson and others v HMRC [2018] EWCA Civ 2798 (18 December 2018) the Court of Appeal upheld the High Court’s decision not to grant judicial review of APNs (FA 2014 s 219) issued by HMRC despite an earlier promise not to enforce payment before the FTT’s decision.
Mr Dickinson and a large number of other claimants had implemented arrangements (disclosed under DOTAS) to avoid PAYE and NICs. Under the arrangements the claimants became employees of a company incorporated in the Isle of Man even though they were ‘in reality’ employed by UK companies. They received a combination of salary and loans equal to what they would have received had they been paid by their ‘real’ UK employers.
HMRC issued APNs to all the claimants under FA 2015 s 219 having previously agreed expressly (under TMA 1970 s 55) to postpone any requirement for...
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