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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...

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