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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Fieldmuir Ltd T/A Centurion Freight Services v Revenue & Customs (NCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - strike out application) [2021] UKFTT 389 (TC) (01 November 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08309.html
Cite as: [2021] STI 2728, [2021] UKFTT 389 (TC)
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| Decision Number: | TC 08309 |
| Appellant: | FIELDMUIR LTD T/A CENTURION FREIGHT SERVICES |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Zachary CITRON |
| Date Of Decision: | 01/11/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - strike out application - appeal against refusal to repay income tax (PAYE) and NICs - overpaid income tax: claim did not meet requirements of Schedule 1A TMA 1970 - consideration of whether HMRC exercised care and management powers to waive requirements - held: they did not - hence Tribunal did not have jurisdiction - overpaid NICs: HMRC made decision that precondition to regulation 52 Social Security (Contributions) Regs 2001 application (that NICs paid in error) not satisfied - decision was subject to appeal to Tribunal - Tribunal had jurisdiction - application for strike out allowed in part (income tax) and dismissed in part (NICs) |