This podcast concerns an appeal brought before the Tax Appeals Commission by an Appellant against the Revenue Commissioners. The core issue is an amended income tax assessment for the tax year 2023, where the Respondent removed credits for PAYE deducted from the Appellant's and their spouse's emoluments. The Respondent's decision was based on Section 997A of the Taxes Consolidation Act 1997, which limits PAYE credits for individuals with a material interest in a company when the company has outstanding PAYE/PRSI liabilities. The Appellant argued that the level of unpaid taxes did not justify the full withdrawal of credits, while the Respondent maintained their action was correct based on the legislation and the company's outstanding liabilities. The Commissioner ultimately upheld the assessment, finding that the Appellant had not met the burden of proof to demonstrate the assessment was incorrect.

102TACD2025 - Income Tax

This podcast outlines a First-Tier Tribunal Tax Chamber decision regarding an appeal brought by Michael Whines against His Majesty's Revenue and Customs (HMRC). The case addresses two primary tax disputes for the 2009/10 tax year: a claim for Entrepreneurs' Relief on a capital gain and the declaration of £74,000 as employment income subject to PAYE. The tribunal ultimately dismissed Mr. Whines' appeals on both counts, upholding HMRC's adjustments. Furthermore, a penalty assessment for the inaccurate income declaration was upheld, concluding that the inaccuracy was deliberate, though HMRC withdrew a separate penalty related to the Entrepreneurs' Relief claim. The document details the reasoning for these decisions, including the failure to meet the 12-month directorship requirement for Entrepreneurs' Relief and the finding that the £74,000 was a reduction of a Director's Loan Account rather than PAYE-subject salary.

Michael Whines v HMRC [2025] UKFTT 597 (TC)

This podcast discusses a Tax Appeals Commission appeal filed by an Appellant against the Revenue Commissioners regarding a 2024 Statement of Liability. The Appellant, a PAYE worker with two employments in 2024, received several tax refunds totaling €1,128.72, including amounts processed after they claimed to be leaving Ireland permanently. Dissatisfied with the refund amount, which they believed should be closer to their 2023 refund of €2,000+, they initiated an appeal. The Respondent maintained their calculations were accurate and aligned with relevant legislation, asserting the Appellant failed to provide a legal basis for further refunds, a stance the Commissioner ultimately upheld.

173TACD2025 - Income Tax

Nitol Paye (Kadin Remix) (Extended)

This podcast presents a determination from the Tax Appeals Commission regarding an appeal against a Statement of Liability for 2020. The appellant, a PAYE worker, received payments through the Temporary Wage Subsidy Scheme (TWSS) in 2020. The core of the appeal revolves around a €1,884.59 underpayment of tax identified in 2024, which the appellant argues should have been managed by his now-defunct employer. The document outlines the background of the case, relevant legislation like the Emergency Measures in the Public Interest (Covid-19) Act 2020, and both the appellant's and the Revenue Commissioners' submissions. Ultimately, the commissioner upheld the original tax liability, stating that TWSS payments were chargeable directly to the employee under Schedule E and were not subject to real-time PAYE deductions by employers.

186TACD2025 - TWSS

This podcast outlines a determination from the Tax Appeals Commission regarding an appeal filed against the Revenue Commissioners. The core issue revolves around an underpayment of income tax for the tax year 2020, specifically concerning Temporary Wage Subsidy Scheme (TWSS) payments. The Appellant argued that their employer, who is now deceased, was responsible for the tax and that paying the debt would be unfair as they did not benefit from the untaxed subsidy. However, the Respondent maintained that under the relevant legislation, TWSS payments were taxable income for the employee, not subject to the usual "Pay As You Earn" system, and therefore, the Appellant was liable for the underpayment. The Commissioner ultimately upheld the original assessment, stating that their jurisdiction is limited to determining the correctness of the assessment under law, not considering claims of unfairness.

190TACD2025 - TWSS

This podcast discusses the Court of Appeal (Civil Division) appeal of Kickabout Productions Limited (KPL) against a decision by HMRC regarding the application of IR35 legislation. The core issue revolves around whether the services provided by Mr. Paul Hawksbee, a radio presenter, through KPL to Talksport Limited, should be treated as employment for tax purposes, specifically Pay As You Earn (PAYE) and National Insurance contributions. The court examines the interpretation of two contracts between KPL and Talksport, focusing on mutuality of obligation and control, key factors in determining employment status according to the Ready Mixed Concrete (RMC) test. The judges assess the Upper Tribunal's decision to overturn the First-tier Tribunal's initial ruling and its choice to remake the decision rather than remitting it, ultimately dismissing KPL's appeal and upholding the Upper Tribunal's conclusion.

Kickabout Production Limited v HMRC [2022] EWCA Civ 502

This podcast concerns Hoey v. HMRC [2022] EWCA Civ 656 primarily addressing tax disputes involving an IT contractor, Mr. Hoey, and other claimants who participated in a marketed tax avoidance scheme utilizing offshore employers and employee benefit trusts (EBTs). The core issues revolve around the availability of a PAYE (Pay As You Earn) credit for income tax that was not actually deducted, and the application of Transfer of Assets Abroad (TOAA) provisions. The court examines whether HMRC lawfully exercised its power to relieve end-users of PAYE obligations, thereby impacting the claimants' entitlement to a notional PAYE credit, and the jurisdiction of tax tribunals to address such public law matters. Furthermore, the judgment analyzes the computation of offshore employers' profits under TOAA legislation, specifically debating the deductibility of EBT contributions as expenses incurred "wholly and exclusively" for trade purposes.

Stephen Hoey & Ors. v HMRC [2022] EWCA Civ 656

This podcast discusses the Tax Appeals Commission concerning an appeal against the Revenue Commissioners, designated as 214TACD2025. The appeal was lodged by an Appellant challenging a 2025 PAYE/USC Statement of Liability, which asserted an €800 tax underpayment for the 2020 tax year. The core dispute revolved around the Appellant's claim for tax relief on third-level tuition fees paid in 2018 for an academic year spanning 2018/2019, which the Revenue Commissioners refused to apply to the 2020 tax year based on the relevant legislation. Despite the Appellant's argument that a Revenue representative had previously advised him that the relief could be carried over to 2020, the Appeal Commissioner determined that they were legally bound to follow the clear wording of section 473A(2) of the Taxes Consolidation Act 1997, which limits the claim to the year the academic year begins. Consequently, the Commissioner ruled that the Revenue's original finding of the €800 underpayment was correct and must stand.

214TACD2025 - PAYE

PAYE

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Contact: kadin@kadinimdad.com

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