An appeal against a decision by HMRC not to make a refund of tax under the disguised remuneration voluntary repayment scheme 2020 was struck out on the basis that the tribunal had no jurisdiction to hear the appeal. 

In 2004/05, the appellant’s then employer (VS) made contributions to a remuneration trust, some of which were allocated to the appellant. HM Revenue and Customs (HMRC) considered those contributions to constitute the appellant’s earnings and so issued a determination in relation to income tax payable under the PAYE system and a notice of decision in respect of National Insurance contributions (NICs) to VS in October 2008. 

In July 2019, the appellant entered into a settlement agreement with HMRC under which he agreed to pay £6,480, being PAYE tax, NICs and interest which VS had failed to pay in respect of the remuneration trust arrangements. Following the introduction of the disguised remuneration voluntary