Stalling irrelevant

HMRC ruled that the taxpayer was acting as an employer. He claimed the workers were self-employed.

The case was remitted to the First-tier Tribunal (FTT) after a number of appeal hearings. The taxpayer applied to have the hearing adjourned on medical grounds but the tribunal decided the matter should proceed.

The judge found in favour of the Revenue. The taxpayer appealed arguing the tribunal had been perverse in going ahead in his absence.

The Upper Tribunal said the FTT’s decision was not unreasonable but it had taken into account an irrelevant factor by suggesting the taxpayer was stalling by using his ill health as an excuse not to attend the hearing.

The Upper Tribunal said:

“If one were to read [the First-tier Tribunal] as saying even if [the taxpayer] was ill the fact that he was happy to use his illness as a...