A very disabled business
owner lady gets a big bill for
tax she doesn't owe.
Mary, the disabled lady,
had to have carers available
24/7, just to survive.
Because they were all self
employed, Mary did not run
a payroll for PAYE.
Unfortunately HMRC said
they were all employees, so
Mary owed PAYE.
HMRC had brought in a
rule that any carer should be
taxed as an employee.
In due course HMRC sent
Mary a large tax demand for
backdated PAYE.
One of the larger local
accountancy firms then filed
an appeal for her.
They put very little effort
into this and charged several
thousand pounds.
They lost the appeal for
Mary, and so Mary was now
even worse off.
Her tax bill was now more
than ever, so HMRC wanted
to seize her house.
We offered to help Mary
on a pro bono basis to help
delay proceedings.
We found a tax loophole
that the large accountancy
firm had missed.
So we filed a new appeal
for Mary, claiming that Mary
did not owe anything.
Mary had had problems
with a violent carer that she
was forced to dismiss.
Mary had to be able to
easily dismiss any carer, if
there were problems.
So therefore Mary had
to be able to employ a self
employed carer.
However, HMRC were
now trying to take this right
away from Mary.
This meant HMRC were
in breach of the Equality Act,
as we later proved.
The judge agreed with me,
so this effectively wiped out
the bill for PAYE.
We've also won tax cases
using the Human Rights Act
in the same way.