R, A and D Thornton trading as A* Education v HMRC

In R A and D Thornton trading as A* Education v HMRC [2018] UKFTT 568 (1 October 2018) the FTT found that a penalty was invalid as it had not been determined by an officer of the board.

A* Education recruits and places supply teachers. It contracts with the schools to provide teachers and invoices the schools for the supplies. It then pays the teachers mainly under deduction of PAYE and NICs. However in the relevant tax periods some teachers were self-employed which meant that A* Education was an employment intermediary for the purpose of ITEPA 2003 s 716B. It should therefore have submitted the relevant returns.

Following a phone call by a survey company Mr A. Thornton realised that he had filing obligations and submitted the relevant returns online. He received penalty notices a few days later. The issue was whether the...

If you are not a subscriber, subscribe now to read this content.

If you are already a subscriber, sign in

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.