Tax

D-Media Communications Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)

[2016] UKFTT TC TC05183First-tier Tribunal (Tax)2016

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INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS (NICs) � security for payment of PAYE and NICs � Income Tax (Pay As You Earn) Regulations 2003, Part 4A � Social Security (Contributions) Regulations 2001, Sch 4, Part 3B � criminal sanction � ITEPA, s 684(4A) - whether supervisory or appellate jurisdiction � reasonableness of decision that requirement of security is necessary for the protection of the revenue/Class 1 contributions � relevance of hardship on giving notice � variation of notice

Sitting in public at The Royal Courts of Justice, Strand, London WC2 on 9 June 2016

Siobh�n Brown, HMRC Officer, Solicitor�s Office and Legal Services, Appeals and Reviews Team for the Respondents

This is the appeal of D-Media Communications Limited (�D-Media�) against the decision of HMRC to issue to it a Notice of Requirement to require security to be given for PAYE and national insurance contributions (NICs) in accordance with Part 4A of the Income Tax (Pay As You Earn) Regulations 2003 (�PAYE Regulations�) and Part 3B of Schedule 4 to the Social Security (Contributions) Regulations 2001 (�NICs Regulations�).

The Appellant did not appear and was not represented.� An email from Mr Kevin Dougall, a director of D-Media, dated 7 June 2016 informed HMRC that D-Media was expected to cease trading on 20 June 2016, and accordingly would not be represented at the hearing.� Following an enquiry by HMRC, Mr Dougall had further confirmed, both to HMRC and to the Tribunal, that D-Media would not be represented, but that it was not withdrawing its appeal.

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