Tax

Revenue and Customs v Industria Umbrella Ltd (DOTAS - penalty determination - tax avoidance - contractor loan scheme arrangements - deferral of payment of income tax - might reasonably be expected to enable a tax advantage - main benefit - notifiable arrangements - promoter's obligation - the informed observer - objective test - Finance Act 2004)

[2025] UKFTT TC TC09582First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER [Determined on the papers] Heard On: 24 to 27 March 2025Judgment Date: 17 July 2025 B e f o r e :”

Read the full brief — free

You're reading the free summary of Revenue and Customs v Industria Umbrella Ltd (DOTAS - penalty determination - tax avoidance - contractor loan scheme arrangements - deferral of payment of income tax - might reasonably be expected to enable a tax advantage - main benefit - notifiable arrangements - promoter's obligation - the informed observer - objective test - Finance Act 2004). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.

Create free account Already have one? Sign in

No card required. Free forever.

Read the full judgment elsewhere

Multiple official and mirror sources — pick whichever loads cleanly on your network.

More Tax cases

Ferguson & Anor v Revenue and Customs (STAMP DUTY LAND TAX - residential property - whether paddock was part of garden or grounds of dwelling - paddock was part of grounds)

[2026] UKFTT TC 238

MWL International Ltd & Anor v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - agreement with inspector of taxes that certain cars would be "pooled cars" for NICs purposes if various conditions satisfied - HMRC subsequently sought to collect NICs retrospectively - whether HMRC estopped from doing so - whether the FTT had jurisdiction to decide whether Appellants had legitimate expectation that decisions would not be retrospective)

[2026] UKUT TCC 62

BGC Services Holdings LLP v Revenue and Customs (Determinations under Reg 80 of the PAYE Regs - whether it appeared to HMRC that there may be tax payable)

[2026] UKFTT TC 558

Best Cosmetics Ltd v Revenue and Customs (IMPORT VAT - Postponed VAT Accounting - importer not VAT registered - post-clearance demand notices issued for unpaid VAT - no evidence that postponed VAT was accounted for)

[2026] UKFTT TC 236

Nwaneri v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment - Travel expenses - Subsistence expenses - Whether deductible - Penalties - Whether behaviour deliberate)

This case is reproduced verbatim from the public judgment published by The National Archives under the UK Government's Open Government Licence v3.0. If you appear in this case and believe it should not be published — for example because your conviction was quashed on appeal, you have statutory anonymity, or for other privacy reasons — request removal here.