Tax

Payroll & Pension Services (PPS Umbrella Company) Ltd v Revenue and Customs (employment status dispute; umbrella company; allegations of fraud; appointment of provisional liquidators; HMRC petition set aside; Appellant now impecunious; allegations of HMRC misconduct in Insolvency Act proceedings; application for a stay pending damages claim against HMRC; relevance of Social Security Administration Act 1992, s.117A; HMRC v Hyde considered)

[2026] UKFTT TC 415First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER Taylor House, London Heard On: 3 March 2026 B e f o r e :”

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