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P Tindale (TC2749)
The taxpayer worked in the UK in sales for a Danish company from 1994 to August 2003. His contract described him as an employee but the firm did not deduct tax from payments made to him. In 2002
He appointed an adviser in 2002 and submitted tax returns for the years 1997/97 to 2001/02 which were completed on the basis he was self-employed.
The taxpayer appointed a new adviser the following year and was told should be treated as an employee. The adviser submitted error or mistake claims under TMA 1970 s 33 for the years 1997/98 to 2001/02 on the basis the taxpayer’s income had been incorrectly shown as arising from self-employment the tax was paid on the wrong basis and the taxpayer should be given credit for tax the employer ought to have deducted under PAYE.
HMRC refused the claim saying...
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