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Issue:
4438
/
Categories:
Comment & Analysis
, Horton v Young
, Mallalieu v Drummond
, Samadian
, Business
The case of Samadian highlights the problems with Mallalieu v Drummond
KEY POINTS
- Upper Tribunal has confirmed First-tier decision for HMRC in Samadian.
- Horton v Young distinguished but misunderstood place of business.
- Mallalieu v Drummond applied but that case was based on risk to tax base.
- Healy also turns on similar questions of motive.
The Upper Tribunal (UT) has now given its decision in the case of Samadian upholding the First-tier Tribunal (FTT) decision in favour of HMRC. We had an article by Guy Smith on this decision at the time which said that “it could become a landmark case”.
This prediction seems to be coming true with the decision having implications well outside the profession of medicine where it started.
Facts
While all cases of this nature turn on their facts it is the broad...
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