Market leading insight for tax experts
View online issue

S Baylis v HMRC

In S Baylis v HMRC [2016] UKFTT 725 (26 October 2016) the FTT found that the taxpayer had not received a benefit in kind from her employer when arranging for payment of her mother’s care by the employer.

HMRC had issued discovery assessments on the basis that certain benefits in kind had been omitted from Ms Baylis’ self-assessment returns. Most of the tax related to the payment of care home fees for Ms Baylis’s mother Mrs Baylis. During the relevant period Ms Baylis was employed by Val Wyatt Marine (VWML). Her father Mr Baylis was VWML’s majority shareholder and managing director and the spouse of Mrs Baylis. HMRC contended that Ms Baylis had personally contracted with the care home and that VWML had met her personal liability so the resulting benefit in kind was taxable on her. Ms Baylis argued that she had contracted with the...

If you or your firm subscribes to Taxjournal.com, 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 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top