Permission given for interlocutory decision to be published

The taxpayer had been paid a car allowance by his employer during the years 2010-11 to 2016-17. HMRC considered the allowance was subject to National Insurance.

The taxpayer’s appeal had been stayed behind another case Laing O’Rourke Services which also concerned a car allowance. This appeal was decided in 2021 (TC8161). Then the taxpayer applied for the stay to be lifted but the decision lifting the stay was not published. The taxpayer and HMRC later settled their dispute before the hearing date so the taxpayer withdrew his appeal.

In 2022 Mr Messore (a third party) requested the First-tier Tribunal to publish the decision lifting the stay. The taxpayer had no objection but HMRC did.

The First-tier Tribunal judge explained that normally interlocutory decisions – such as adjournments extensions of time or lifting a stay - are not published because they are routine and...