In Sheiling Properties v HMRC [2020] UKUT 175 (TCC) (8 June) the Upper Tribunal (UT) dismissed the taxpayer’s appeal against penalties for late payment of two accelerated payment notices (APNs) finding that a determination under reg 80 of the PAYE regs (SI 2003/2682) is ‘disputed tax’ within the APN provisions. An APN could therefore be issued in respect of such a determination and payment of tax would not be postponed.
As part of arrangements notifiable under the DOTAS rules the taxpayer company (S) had paid two directors in return for those directors incurring obligations to subscribe for its partly paid shares. HMRC issued determinations under reg 80 of the PAYE regs. S appealed against those determinations and HMRC agreed to postpone the PAYE due. A few months later however HMRC issued two APNs to S: one for the PAYE income tax due in respect of...
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