The First-tier Tribunal made an order under FA 2004, s. 314A that certain arrangements were notifiable within the meaning of the rules for the disclosure of tax avoidance schemes (DOTAS) – HMRC v Hamilton Bradbury  UKFTT 99 (TC).
HMRC contended that one of the companies involved (HBL) was a promoter. The FTT found as follows:
“HBL was the gateway for employment contracts to be signed with HBC. It appears from the evidence in the bundle that it was not clear to end users that there was an offshore company in the employment arrangements. The emails sending links to the documents were sent by HBL and reference what HBL would do, for example ‘during working hours we process your invoices the same day we receive them’.
I concluded above that the main purpose of these arrangements was to obtain a benefit in relation to taxation. As HBL was paid for its part in these arrangements, I conclude that HBL had a business which involved the provision to other persons of services relating to taxation, and hence this was relevant business.”