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N Deluca v HMRC

In N Deluca v HMRC (TC01422 – 12 October) where the facts are not fully set out in the decision HMRC sought to collect tax from an employee rather than the employer but the First-tier Tribunal allowed the employee’s appeal.

The employee subsequently applied for costs.

The Tribunal granted the application holding that HMRC had acted unreasonably and directing that HMRC should pay 50% of the employee’s costs.

Why it matters: It is unfortunate that the Tribunal Centre has not yet released the initial decision in this case where the facts are presumably set out in more detail.

However the case is still worth noting as one of the relatively rare cases where the First-tier Tribunal has ordered HMRC to pay the appellant’s costs (although the order here was for HMRC to pay 50%...

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