EWHC 1310 (2009) HMRC v Benchdollar and Others

Statute of Limitations and NIC - Partial win for HMRC

Case Summary:

HMRC had been successful in defeating arguments that payment of remuneration in gold etc did not avoid employers NIC. But to collect the NIC the Limitation Act 1980 had to be considered. HMRC had taken steps to protect the position without taking Court action but these steps were not legally effective. It was held that agreements reached  between taxpayers and HMRC before HMRC become aware of the true legal position should stand.