THE APP ACCOUNTING GROUP LIMITED v His Majesty's Revenue & Customs, TC 09051
| Jurisdiction | UK Non-devolved |
| Court | First-tier Tribunal (Tax Chamber) |
| Judge | Robin VOS |
| Judgment Date | 25 January 2024 |
| Neutral Citation | [2024] UKFTT 00100 |
| Reference | TC 09051 |
| Appellant | THE APP ACCOUNTING GROUP LIMITED |
| Respondent | His Majesty's Revenue & Customs |
Neutral Citation: [2024] UKFTT 00100 (TC) Case Numbers: TC09051
FIRST-TIER TRIBUNAL
TAX CHAMBER By remote video
Appeal references: TC/2022/13503
TC/2022/13682
PROCEDURE - application to be joined as a party – appeals against tax liabilities under
managed service company legislation in Chapter 9 of Part 2 of the Income Tax (Earnings
and Pensions) Act 2003 – application by alleged managed service company provider to be
joined as a respondent – Rules 9(2)-9(4) First-Tier Tribunal (Tax Chamber) Rules –
application allowed Heard on: 11 January 2024
Decision date: 25 January 2024
Before
TRIBUNAL JUDGE ROBIN VOS
Between
THE APP ACCOUNTING GROUP LIMITED Applicant
UBERDEV LIMITED
ROSETTA SOFTWARE LIMITED Appellants
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
The Appellants’ representative observed the hearing but did not participate
For the Applicants: RORY MULLAN KC of Counsel
For the Respondents: DILPREET DHANOA of counsel, instructed by the General Counsel
and Solicitor to HM Revenue and Customs
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