UKFTT 227 (2009) Wright v HMRC

Request that earlier decision of First Tier Tribunal be overturned - taxpayer won

Case Summary:

On 20 April 2009 the FTT decided that Mr Wright was the employer of workers and PAYE and NICs were due. He hadn’t turned up for the hearing and the only evidence heard was HMRC’s. But in August 2009 the FTT overturned that decision because

• Neither Mr Wright nor his advisers had received notification of a switch of jurisdiction from the General Commissioners to the Special Commissioners
• Despite Mr Wright being told the hearing could be in Colchester it took place in London
• The date selected for the hearing meant that Mr Wright’s professional adviser could not attend
• HMRC had not complied with Management Directions given by the Tribunal.

This is quite a saga because first the General Commissioners found in Mr Wright’s favour, HMRC got the High Court to send it back to the Commissioners because they had asked themselves the wrong question, the FTT then heard the case which was overturned as above and now the whole thing will have to be heard again.