UTT gives HMRC another spanking.

[Lance]

That sounds like a fraud to me to make people pay incorrect tax.

fraud = illegal
you not liking it != illegal

[elsergiovolador]

fraud = illegal
you not liking it != illegal

So you think omission of MOO in CEST tool is just a mistake?

[DaveB]

HAHAHAHAHAHAHA.......

why on earth would they have do that?
It's not like it's overpaid tax. It's tax paid voluntarily based on a a flawed assessment tool. HMRC will simply say that the tool isn't supposed to replace actual tax knowledge. It's simply a tool to assist.

So you think omission of MOO in CEST tool is just a mistake?

MOO was omitted deliberately, but it was not illegal or fraudulent.

HMRC have said all along the the CEST was a tool to assist in decision making, not a binding implementation of tax law. You didn't have to use it if you didn't want to.

Their ommission of MOO was based on their opinion of how the law on employment contracts worked. There was no decision in Law to contradict them s they were able to perpetuate their argument.

With this UTT ruling they have had that argument supporting their opinion dismissed and will have to do something about it.

Regardless of what they do or do not do, using the CEST remains optional.

[elsergiovolador]

Let's agree to disagree then.

If it quacks like a duck...

[Lance]

Let's agree to disagree then.

If it quacks like a duck...

Agreeing to disagree implies there anything subjective here.
There’s not. Not outside your mind anyway.

[WordIsBond]

If it's a turkey, and someone thinks it quacks like a duck, it says more about them than the turkey.

I don't think there's any doubt that this is a turkey, but that doesn't make it a duck.